REDLARK v. COMMISSIONER

Docket No. 4445-94.

106 T.C. 31 (1996)

JAMES E. REDLARK AND CHERYL L. REDLARK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 11, 1996.


Attorney(s) appearing for the Case

Clare Golnick, for petitioners.

Paul L. Dixon, for respondent.


OPINION

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' 1989 and 1990 Federal income taxes in the amounts of $46,409 and $6,927, respectively. The issue in dispute is whether petitioners may deduct certain interest on Federal income tax deficiencies, paid by petitioners in 1989 and 1990, where the deficiencies arose in part due to a correction for errors made in computing petitioners...

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