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PETERSON v. COMMISSIONER

Docket No. 4736-95.

74 T.C.M. 335 (1997)

T.C. Memo. 1997-377

Glenn and Marion Peterson v. Commissioner.

United States Tax Court.

Filed August 19, 1997.

Attorney(s) appearing for the Case

Glenn and Marion Peterson, pro sese. Mark Hulse, for the respondent.

MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined the following deficiencies and additions to tax and a penalty in petitioners' Federal income taxes:

                                                                Additions and Penalty
                                                          ---------------------------------
Year                                       Deficiencies   Sec. 6651   Sec....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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