MANNING v. COMMISSIONER

Docket No. 3258-93.

70 T.C.M. 490 (1995)

T.C. Memo. 1995-408

Travis L. and Shirley Manning v. Commissioner.

United States Tax Court.

Filed August 22, 1995.


Attorney(s) appearing for the Case

Travis L. Manning, pro se. Rebecca Dance Harris and William W. Kiessling, for the respondent.


MEMORANDUM OPINION

FAY, Judge:

By statutory notice of deficiency, dated November 19, 1992, respondent determined deficiencies in and additions to petitioners' Federal income taxes in the following amounts:

                                                                  Additions to Tax
                                           --------------------------------------------------------------
                                         ...

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