HEYWOOD v. COMMISSIONER

Docket Nos. 20886-92, 14142-93.

68 T.C.M. 1240 (1994)

T.C. Memo. 1994-575

William T. Heywood and Dorothy M. Heywood v. Commissioner.

United States Tax Court.

Filed November 22, 1994.


Attorney(s) appearing for the Case

William T. Heywood and Dorothy M. Heywood, pro sese. Michael Lackner, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1989, 1990, and 1991 in the amounts of $4,336, $5,777, and $3,698, respectively, and additions to tax under section 6662(a)1 in the amounts of $849.20, $1,155, and $740 for the years 1989, 1990, and 1991, respectively.

The issues...

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