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RAMBACHER v. COMMISSIONER

Docket No. 11444-96.

79 T.C.M. 1436 (2000)

T.C. Memo. 2000-35

Frances L. and Gary L. Rambacher v. Commissioner.

United States Tax Court.

Filed February 4, 2000.

Attorney(s) appearing for the Case

Frances L. and Gary L. Rambacher, pro sese. Andrew M. Winkler, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

Respondent determined additions to petitioners' Federal income tax for the 1983 taxable year of $138 pursuant to section 6653(a)(1) and for 50 percent of the interest on $2,757, the part of the underpayment due to negligence pursuant to section 6653(a)(2). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year...

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