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ALLEN v. COMMISSIONER

Docket No. 8483-92.

68 T.C.M. 935 (1994)

T.C. Memo. 1994-511

Lewis D. Allen and Deborah L. Allen v. Commissioner.

United States Tax Court.

Filed October 17, 1994.

Attorney(s) appearing for the Case

Lewis D. Allen and Deborah L. Allen, pro sese. Roslyn D. Grand, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined no deficiency in petitioners' Federal income tax for 1984, but determined an addition to tax under section 6653(b)(1)1 of $1,428 and an addition to tax under section 6653(b)(2) of 50 percent of the interest due on all of the underpayment of tax. Respondent determined a deficiency in petitioners' Federal income tax for 1985 of $572, an addition to tax...

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