SOBOL v. COMMISSIONER

Docket No. 28474-92.

69 T.C.M. 2840 (1995)

T.C. Memo. 1995-251

Bernard H. and Evelyn B. Sobol v. Commissioner.

United States Tax Court.

Filed June 12, 1995.


Attorney(s) appearing for the Case

Bernard H. Sobol and Evelyn B. Sobol, pro se. Julia L. Wahl, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

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

                                1987

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

$95,632.93        $4,781.65        50% of the interest     $23,908...

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