GRINDLE v. COMMISSIONER

Docket No. 4791-92.

66 T.C.M. 55 (1993)

T.C. Memo. 1993-297

Carl E. and Marian A. Grindle v. Commissioner.

United States Tax Court.

Filed July 12, 1993.


Attorney(s) appearing for the Case

Carl E. Grindle, pro se. Christine V. Olsen, for the respondent.


Memorandum Opinion

RUWE, Judge:

Respondent determined a deficiency in petitioners' 1988 Federal income tax and additions to tax as follows:

                  Additions to Tax
             ------------------------
Deficiency   Sec. 6653(a)   Sec. 6661

$13,759       $687.95      $3,439.75

The issues for decision are whether petitioners are entitled to a deduction in the amount of $56,000 for research...

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