SALLS v. COMMISSIONER

Docket No. 29050-89.

64 T.C.M. 754 (1992)

T.C. Memo. 1992-547

Darwin A. Salls and Madelyne A. Salls v. Commissioner.

United States Tax Court.

Filed September 16, 1992.


Attorney(s) appearing for the Case

Darwin A. Salls, pro se. James F. Kearney, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Chief Judge:

By notice of deficiency, respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                                                Additions to Tax
                             1984         1985         1986        1987        1988

Tax ...................   $15,590.00   $25,437.00   $68,541.00...

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