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POYER v. COMMISSIONER

Docket No. 33971-84.

51 T.C.M. 735 (1986)

T.C. Memo. 1986-126

Robert R. and Deborah L. Poyer, v. Commissioner.

United States Tax Court.

Filed March 27, 1986.

Attorney(s) appearing for the Case

Robert R. and Deborah L. Poyer, pro se. John C. McDougal, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' 1982 Federal income tax of $3,506.00, an addition to tax pursuant to section 6653(b)(1)1 of $1,753.00, and an addition to tax in an unspecified amount under section 6653(b)(2).2

The issues for our decision are 1) whether petitioners are...

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