WATKINS v. COMMISSIONER

Docket Nos. 15512-91, 24853-91.

67 T.C.M. 2054 (1994)

T.C. Memo. 1994-35

Carl D. Watkins and Cliffa F. Watkins v. Commissioner.

United States Tax Court.

Filed January 26, 1994.


Attorney(s) appearing for the Case

Byron Calderon, 11429 Dean Refran Dr., El Paso, Tex., for the petitioners. Steven B. Bass, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined the following deficiencies in and additions to petitioners' Federal income tax: Docket No. 15512-91:

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

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