O'CONNELL v. COMMISSIONER

Docket No. 16647-98.

81 T.C.M. 1861 (2001)

T.C. Memo. 2001-158

Thomas and Linda O'Connell v. Commissioner.

United States Tax Court.

Filed June 29, 2001.


Attorney(s) appearing for the Case

Thomas and Linda O'Connell, pro se.

Christine V. Olsen, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

Respondent determined deficiencies in, additions to, and penalties on petitioners' Federal income tax as follows:

                                                  Additions to Tax/Penalties
                                              ________________________
  Year                        Deficiency      Sec. 6661(a)    Sec. 6662

  1987 .............

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