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MORRISON v. COMMISSIONER

Docket No. 23247-84.

53 T.C.M. 251 (1987)

T.C. Memo. 1987-112

Roger B. Morrison and Susan T. Morrison v. Commissioner.

United States Tax Court.

Filed February 24, 1987.

Attorney(s) appearing for the Case

Andrew B. Spiegel, for the petitioners. Rosabel I. Seigan, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in, and additions to, the petitioners' Federal income taxes as follows:


                                                                                            Additions to Tax

                                                     Sec. 6651(a)   Sec. 6653(a)   Sec. 6653(a)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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