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BUTCHER v. COMMISSIONER

Docket No. 12358-97.

77 T.C.M. 1761 (1999)

T.C. Memo. 1999-114

Frederick Butcher and Judith H. Butcher v. Commissioner.

United States Tax Court.

Filed April 6, 1999.

Attorney(s) appearing for the Case

Richard L. Friedman, for the petitioners. Robert W. Mopsick, for the respondent.

MEMORANDUM OPINION

FOLEY, Judge:

By notice dated March 12, 1997, respondent determined a $6,102 deficiency and section 6653(b) additions to tax relating to petitioners' 1985 Federal income tax. All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Petitioners agree with respondent's adjustments relating to petitioners' 1985 income tax...

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