HARDING v. COMMISSIONER

Docket Nos. 22157-92, 2150-93.

69 T.C.M. 2625 (1995)

T.C. Memo. 1995-216

Paul C. Harding and Audrey T. Harding v. Commissioner.

United States Tax Court.

Filed May 18, 1995.


Attorney(s) appearing for the Case

Robert L. Harding, Orlando, Fla., for the petitioners. James F. Kearney, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in these consolidated cases, determined Federal income tax deficiencies in the amounts of $15,312 and $6,997 for 1987 and 1988, respectively. Respondent also determined additions to tax for 1987 under section 6653(a)(1)(A)1 in the amount of $766 and for 1988 under section 6653(a)(1) in the amount of $350; and for 1987 and 1988 under section 6659 in the amounts...

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