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BOROWIECKI v. COMMISSIONER

Docket No. 14062-83.

52 T.C.M. 1366 (1987)

T.C. Memo. 1987-23

Robert Borowiecki and June Borowiecki v. Commissioner.

United States Tax Court.

Filed January 12, 1987.

Attorney(s) appearing for the Case

Lawrence J. Lee, 1314 N. 3rd St., Phoenix, Ariz., for the petitioners. Terence D. Woolston, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined that petitioners were subject to an addition to tax under section 6653(b)1 in the amount of $5,437.01 for their 1978 taxable year.

The only issue for decision is whether petitioners are liable for such addition to tax.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts and attached...

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