RAYMOND v. COMMISSIONER

Docket Nos. 18033-95, 24063-95.

73 T.C.M. 2752 (1997)

T.C. Memo. 1997-219

Stephen A. Raymond v. Commissioner. Sandra C. Raymond v. Commissioner.

United States Tax Court.

Filed May 8, 1997.


Attorney(s) appearing for the Case

Stephen A. Raymond, pro se in Docket No. 18033-95, Sandra C. Raymond, pro se in Docket No. 24063-95 Melanie Garger, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following with respect to petitioners' respective Federal income tax for 1991:

                                                    Addition to Tax    Accuracy-Related Penalty
                                                    ----------------   ------------------------
Petitioner                             Deficiency   Sec. 6651...

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