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STEINBERG v. COMMISSIONER

Docket No. 13003-92.

69 T.C.M. 2131 (1995)

T.C. Memo. 1995-116

Owen A. Steinberg and Marcia L. Sills v. Commissioner.

United States Tax Court.

Filed March 21, 1995.

Attorney(s) appearing for the Case

Owen A. Steinberg, pro se. Edward P. Phillips, for the petitioner Marcia L. Sills. Avarian P. McKendrick, James Dawson, and Ellen T. Friberg, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined income tax deficiencies and additions to tax for petitioners as follows:

                              Additions to Tax
                    -------------------------------------
                        Sec.            Sec.         Sec.
Year   Deficiency   6653(a)(1)(A)   6653(a)(1)(B)    6661

1987 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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