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HEIDE v. COMMISSIONER

Docket No. 13745-95.

75 T.C.M. 1588 (1998)

T.C. Memo. 1998-19

Douglas A. and Janet Vander Heide v. Commissioner.

United States Tax Court.

Filed January 20, 1998.

Attorney(s) appearing for the Case

Douglas A. and Janet Vander Heide, pro sese. Elizabeth P. Flores, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

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

                                                            Additions to Tax
                                         ------------------------------------------------------
Year                        Deficiency   Sec. 6653(a)(1)(A)   Sec. 6653(a)(1)(B...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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