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JARRETT v. COMMISSIONER

Docket No. 16189-89.

63 T.C.M. 2568 (1992)

T.C. Memo. 1992-181

Bill R. and Joyce L. Jarrett v. Commissioner.

United States Tax Court.

Filed March 26, 1992.

Attorney(s) appearing for the Case

Christopher D. Rhodes, 1512 N. Interstate 45, Conroe, Tex., for the petitioners. Richard L. Hunn, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was considered pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $3,819 in petitioners' Federal income tax for 1985 and additions to tax under section 6653(a)(1) and (2), respectively, of $190.95 and 50 percent of the interest due on the deficiency. Respondent has conceded the additions to tax.

The principal...

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