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MERRITT v. COMMISSIONER

Docket No. 1487-93.

69 T.C.M. 1779 (1995)

T.C. Memo. 1995-44

Raymond J. and Darlene Merritt v. Commissioner.

United States Tax Court.

Filed January 30, 1995.

Attorney(s) appearing for the Case

Raymond J. Merritt and Darlene Merritt, pro se. Michael W. Lloyd, for the respondent.

Memorandum Opinion

NIMS, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1988 and 1989 in the amounts of $1,613 and $995, respectively. Respondent also asserted additions to tax under sections 6653(a)(1) and 6662(a) in the amounts of $81 and $120 for 1988 and 1989, respectively.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue...

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