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PRICE v. COMMISSIONER

Docket No. 144-94.

69 T.C.M. 2489 (1995)

T.C. Memo. 1995-187

Ann E. Price and Jack H. Price v. Commissioner.

United States Tax Court.

Filed April 24, 1995.

Attorney(s) appearing for the Case

Ann E. and Jack H. Price, pro sese. Rick V. Hosler, for the respondent.

Memorandum Opinion

LARO, Judge:

Ann E. and Jack H. Price petitioned the Court to redetermine respondent's determination of an $8,365 deficiency in their 1990 Federal income tax and a $1,673 penalty under section 6662(a).1 Respondent reflected this determination in a notice of deficiency issued to petitioners on December 16, 1993. Respondent moved at trial to amend her answer to allege that petitioners were liable for an additional...

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