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DAWSON v. COMMISSIONER

Docket No. 9407-94.

72 T.C.M. 624 (1996)

T.C. Memo. 1996-417

Steven F. and Kathryn A. Dawson v. Commissioner.

United States Tax Court.

Filed September 17, 1996.

Attorney(s) appearing for the Case

Steven F. Dawson and Kathryn A. Dawson, pro sese. Timothy F. Salel, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice dated March 7, 1994, respondent determined the following deficiencies, additions, and penalty with respect to petitioners' 1988 and 1989 Federal income tax:

                                                      Additions To Tax              Penalty
                                              ---------------------------------   ------------
Year          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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