BRIGHAM v. COMMISSIONER

Docket No. 12929-90.

64 T.C.M. 244 (1992)

T.C. Memo. 1992-413

Robert M. Brigham and Virginia M. Brigham v. Commissioner.

United States Tax Court.

Filed July 21, 1992.


Attorney(s) appearing for the Case

Michael L. Coyle, One State St., Hartford, Conn., and Timothy McNamara, 102 Oak St., Hartford, Conn., for the petitioners. Denise Dengler and Chalmers Poston, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

By statutory notice of deficiency dated March 16, 1990, respondent determined with respect to petitioners' 1983 joint income tax a deficiency in the amount of $62,014.50; additions to tax under section 6653(a)(1)1 and (2) in the amounts of $3,100.73 and 50 percent of the interest due on the deficiency, respectively; an addition to tax pursuant to section 6659 in the...

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