CARPENTER v. COMMISSIONER

Docket No. 8221-92.

67 T.C.M. 3126 (1994)

T.C. Memo. 1994-289

George D. Carpenter and Mary E. Carpenter v. Commissioner.

United States Tax Court.

Filed June 23, 1994.


Attorney(s) appearing for the Case

Mary E. Carpenter, pro se. Allan D. Hill, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1988 and 1989 of $10,220 and $6,834, respectively. Respondent also determined additions to petitioners' 1988 Federal income tax of $2,555 under section 66611 and $511 under section 6653(a)(1), and to petitioners' 1989 Federal income tax of $1,367 under section 6662.

The sole issue for decision...

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