SNYDER v. COMMISSIONER

Docket No. 14220-92.

69 T.C.M. 3016 (1995)

T.C. Memo. 1995-285

George C. Snyder and Sharon A. Snyder v. Commissioner.

United States Tax Court.

Filed June 26, 1995.


Attorney(s) appearing for the Case

Thomas A. Crawford, Jr., Pittsburgh, Pa., for the petitioners.

Frank A. Falvo and Michael A. Yost, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

BEGHE, Judge.

Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

                                 Additions to tax
                                  Sec.       Sec.
Year              Deficiency   6653(a)(1)   6661(a)

1986 ..........    $  3,400       1$170
1987 ...........

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