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PETERSEN v. COMMISSIONER

Docket No. 30455-83.

53 T.C.M. 235 (1987)

T.C. Memo. 1987-108

Ronald I. Petersen and Gloria M. Petersen v. Commissioner.

United States Tax Court.

Filed February 24, 1987.

Attorney(s) appearing for the Case

Robert Chicoine, Waterfront Place One, 1011 Western Ave., Seattle, Wash., and Darrell D. Hallett, for the petitioners. Hugh Spall, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency in and an addition to Petitioners' Federal income tax for the year 1979 as follows:

                           Addition to Tax
Deficiency                 Sec. 6653(a)
$9,821.00                   $491.001

Respondent, in his answer, seeks damages pursuant to section 6673. The issue for decision...

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