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RIGGS v. COMMISSIONER

Docket No. 9651-84.

51 T.C.M. 1566 (1986)

T.C. Memo. 1986-317

Shelton Worden Riggs, Jr. and Roberta Rose Riggs v. Commissioner.

United States Tax Court.

Filed July 28, 1986.

Attorney(s) appearing for the Case

Shelton Worden Riggs, Jr. and Roberta Rose Riggs, pro se, Sunnyvale, Calif. Catherine L. Campbell, for the respondent.

Memorandum Findings of Fact and Opinion

Nims, Judge:

Respondent determined a deficiency in and additions to petitioners' 1981 Federal income tax as follows:

                             Additions to Tax
                              Sec.         Sec.
  Deficiency               6653(a)(1)1  6653(a)(2)

   $9,098 ................ $454.90         *
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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