NASH v. COMMISSIONER

Docket No. 49000-86.

66 T.C.M. 195 (1993)

T.C. Memo. 1993-327

Ronald S. Nash and Linda B. Nash v. Commissioner.

United States Tax Court.

Filed July 26, 1993.


Attorney(s) appearing for the Case

Daniel H. Kornblatt and Martin A. Stoll, for the petitioners. Susan T. Becker and Susan G. Lewis, for the respondent.


Memorandum Findings of Fact and Opinion

WHALEN, Judge:

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

                      Additions to Tax and Additional Interest
                   ----------------------------------------------
                     Section          Section           Section
Year   Deficiency   6653(a)(1)       6653...

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