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RANKIN v. COMMISSIONER

Docket No. 26270-93.

72 T.C.M. 289 (1996)

T.C. Memo. 1996-350

James M. Rankin and Shirley Rankin v. Commissioner.

United States Tax Court.

Filed July 31, 1996.

Attorney(s) appearing for the Case

David M. Kirsch, San Jose, Calif., for the petitioners. Thomas G. Schleier and Elaine Sierra, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined the following deficiency in, and additions to, petitioners' 1988 Federal income tax:

                      Additions to Tax
             ---------------------------------
Deficiency   Sec. 6651(a)(1)   Sec. 6653(a)(1)

$155,255          $38,485            $7,856

Unless otherwise indicated, all section references are to the Internal...

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