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LONGAZEL v. COMMISSIONER

Docket No. 7354-93.

68 T.C.M. 851 (1994)

T.C. Memo. 1994-487

Mark Fabian and Donna Longazel v. Commissioner.

United States Tax Court.

Filed October 5, 1994.

Attorney(s) appearing for the Case

Mark Fabian Longazel, pro se. Donza M. Poole, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined deficiencies and additions to petitioners' Federal income taxes as follows:

                                                                     Additions to Tax
                                         -----------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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