LEONARD v. COMMISSIONER

Docket No. 17049-96.

76 T.C.M. 255 (1998)

T.C. Memo. 1998-290

Matthew and Janice Leonard v. Commissioner.

United States Tax Court.

Filed August 6, 1998.


Attorney(s) appearing for the Case

Matthew Leonard and Janice Leonard, pro sese. Bryan E. Sladek, for the respondent.


MEMORANDUM OPINION

VASQUEZ, Judge:

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

Matthew Leonard:

                                               Additions to Tax
                                             ---------------------
Year                            Deficiency   Sec. 6651   Sec. 6654

1990 ........................    ...

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