JOHNSON v. COMMISSIONER

Docket No. 3904-90.

63 T.C.M. 3174 (1992)

T.C. Memo. 1992-358

Gerald G. Johnson and Marion M. Johnson v. Commissioner.

United States Tax Court.

Filed June 23, 1992.


Attorney(s) appearing for the Case

Robert S. Wrinkle, 1220 Howard Ave., Burlingame, Calif., for the petitioners.

Guy R. Glaser and Catherine L. Lau, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge.

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

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

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