KEELER v. COMMISSIONER

Docket Nos. 16155-90, 16156-90.

63 T.C.M. 2507 (1992)

T.C. Memo. 1992-172

Allen N. Keeler v. Commissioner. Juana I. Keeler v. Commissioner.

United States Tax Court.

Filed March 24, 1992.


Attorney(s) appearing for the Case

Allen N. Keeler and Juana I. Keeler, pro se. T. Richard Sealy III, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners'1 Federal income tax and additions to tax for the years and in the amounts as follows:

                                         Allen N. Keeler—Docket No. 16155-90
                                                   Additions to Tax
Year                Deficiency   Sec. 6651...

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