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HOLBROOK v. COMMISSIONER

Docket No. 1898-92.

66 T.C.M. 484 (1993)

T.C. Memo. 1993-383

Edward and Kathleen Holbrook v. Commissioner.

United States Tax Court.

Filed August 24, 1993.

Attorney(s) appearing for the Case

Nicholas J. Harding,1 163 College St., Middletown, Conn., and Robert J. Percy, for the petitioners. Tracy Ann Murphy, for the respondent.

Memorandum Findings of Fact and Opinion

LARO, Judge:

Respondent determined deficiencies in and additions to the Federal income taxes of petitioners as follows:

                                                              Additions to Tax
                                        Sec.        Sec.         Sec.           Sec.           Sec.
Year                      Deficiency   6653(a...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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