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HONEYSUCKLE v. COMMISSIONER

Docket No. 32735-85.

52 T.C.M. 562 (1986)

T.C. Memo. 1986-450

James H. Honeysuckle and Mary C. Honeysuckle v. Commissioner.

United States Tax Court.

Filed September 17, 1986.

Attorney(s) appearing for the Case

James H. Honeysuckle, pro se. Kathleen O. Lier, for the respondent.

Memorandum Opinion

SWIFT, Judge:

This matter is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121 and his motion for damages under section 6673.1 In a statutory notice of deficiency dated June 5, 1985, respondent determined the following deficiency in and additions to petitioners' 1982 Federal income tax liability:

                                         Additions to Tax I...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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