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WIRT v. COMMISSIONER

Docket No. 32485-85.

55 T.C.M. 1369 (1988)

T.C. Memo. 1988-329

Stephen and Laurie Wirt v. Commissioner.

United States Tax Court.

Filed July 27, 1988.

Attorney(s) appearing for the Case

Stephen Wirt, pro se. Kathey Shaw and Shirley M. Francis, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1982 in the amount of $2,539, plus an addition to tax pursuant to section 6653(a)(1)1 in the amount of $127, plus an addition to tax pursuant to section 6653(a)(2) to be computed on the entire underpayment.

After concessions2 the issues for decision...

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