HARRISON v. COMMISSIONER

Docket No. 14028-92.

66 T.C.M. 1566 (1993)

T.C. Memo. 1993-587

Robert W. Harrison, Jr. and Joanne G. Harrison v. Commissioner.

United States Tax Court.

Filed December 14, 1993.


Attorney(s) appearing for the Case

Robert W. Harrison, Jr. and Joanne G. Harrison, pro se. Lawrence Austin, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1981 and 1982 in the amounts of $11,781 and $5,356.45, respectively, and an addition to tax under section 6653(b) for the year 1981 of $15,837.50, and an addition to tax under section 6653(b)(1) for the year 1982 of $14,557.50, and an addition to tax under section 6653(b)(2) for the year 1982 of 50 percent of the interest due on $27,530.45...

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