NELSON v. COMMISSIONER

Docket No. 21028-91.

66 T.C.M. 691 (1993)

T.C. Memo. 1993-419

Samuel H. Nelson and Shirley R. Nelson v. Commissioner.

United States Tax Court.

Filed September 13, 1993.


Attorney(s) appearing for the Case

Samuel H. Nelson and Shirley R. Nelson, pro se. John C. Meaney, for the respondent.


Memorandum Opinion

RUWE, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

                               Samuel H. Nelson

                                            Additions to Tax
                    ---------------------------------------------------------------
Year   Deficiency   Sec. 6651   Sec. 6653(a)(1)(A)   Sec. 6653(a)...

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