FOWLER v. COMMISSIONER

Docket Nos. 28383-90, 17542-91.

66 T.C.M. 45 (1993)

T.C. Memo. 1993-295

John A. and Judy A. Fowler v. Commissioner.

United States Tax Court.

Filed July 8, 1993.


Attorney(s) appearing for the Case

Denver G. McCarty (specially recognized), for the petitioners. Audrey M. Morris, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax under section 6661 for the calendar years 1986 and 1987 in the amounts as follows:

                                             Addition to Tax
Year                            Deficiency      Sec. 6661

1986 ........................     $8,090         $2,023
1987 .....

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