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LONSINGER v. COMMISSIONER

Docket No. 13729-94.

71 T.C.M. 2875 (1996)

T.C. Memo. 1996-202

Gary L. Lonsinger and Nancy L. Lonsinger v. Commissioner.

United States Tax Court.

Filed April 25, 1996.

Attorney(s) appearing for the Case

Gary L. Lonsinger and Nancy L. Lonsinger, pro se. Louise R. Forbes, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

Respondent determined that the following deficiencies are due from petitioners:

                                   Additions to Tax
Year                  Income Tax     Sec. 6662(a)*

1989 ..............    $10,242          $2,048
1990 ..............      1,639             -0-
1991 ..............      2,972             594

* We note that in 1989, Pub. L....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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