BAUER v. COMMISSIONER

Docket No. 20417-87.

63 T.C.M. 2921 (1992)

T.C. Memo. 1992-257

John W. Bauer and Andrea W. Bauer v. Commissioner.

United States Tax Court.

Filed May 5, 1992.


Attorney(s) appearing for the Case

John W. Bauer and Andrea W. Bauer, pro se. Wendy Sands, for the respondent.


Memorandum Opinion

CLAPP, Judge:

This case is before the Court on respondent's motion for entry of decision.

Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:


                                                           Additions to Tax
                                                    ------------------------------
Year
                    
                    
                    

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