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MARTIN v. COMMISSIONER

Docket No. 4263-87.

55 T.C.M. 1540 (1988)

T.C. Memo. 1988-369

James H. Martin and Sutera Martin v. Commissioner.

United States Tax Court.

Filed August 11, 1988.

Attorney(s) appearing for the Case

James H. Martin, pro se. Joseph T. Ferrick, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in a January 14, 1987, statutory notice of deficiency determined a deficiency and additions to tax for petitioners' 1983 taxable year, as follows: Income tax deficiency in the amount of $47,337; additions to tax — section 66611 in the amount of $11,834, section 6653(a)(1) in the amount of $2,367, section 6653(a)(2) in the amount of 50 percent of the interest...

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