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BERMINGHAM v. COMMISSIONER

Docket No. 24897-90.

67 T.C.M. 2200 (1994)

T.C. Memo. 1994-69

Raymond J. Bermingham and Felicia A. Bermingham v. Commissioner.

United States Tax Court.

Filed February 23, 1994.

Attorney(s) appearing for the Case

Raymond J. Bermingham, pro se.1 Monica E. Koch, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1987 in the amount of $11,421.22,2 and additions to tax under section 6653(a)(1)(A)(negligence, etc.) in the amount of $244.55, section 6653(a)(1)(B)(negligence, etc.) in the amount of 50 percent of the interest on $4,891.02, and section 6661(a) (substantial understatement of tax)...

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