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FARGUSON v. COMMISSIONER

Docket No. 9215-82.

46 T.C.M. 1598 (1983)

T.C. Memo. 1983-615

Tommy H. Farguson and Ellen S. Farguson v. Commissioner.

United States Tax Court.

Filed September 28, 1983.

Attorney(s) appearing for the Case

Tommy H. Farguson, pro se. Juandell D. Glass, for the respondent.

Memorandum Opinion

PARKER, Judge:

Respondent has determined a deficiency of $2,149 in petitioners' 1978 Federal income tax. At the beginning of the trial, respondent moved to amend his answer to assert the section 6653(a)1 negligence addition against petitioners, and we have granted his motion. After concessions as set out in the parties' stipulation of facts,2 the issues for decision are (1) whether...

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