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BULLOCK v. COMMISSIONER

Docket No. 8366-87.

56 T.C.M. 636 (1988)

T.C. Memo. 1988-526

Kenneth Bullock and Gail Bullock v. Commissioner.

United States Tax Court.

Filed November 10, 1988.

Attorney(s) appearing for the Case

Kenneth and Gail Bullock, pro se. Mike E. Jorgensen, for the respondent.

Memorandum Opinion

GALLOWAY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rule 180 et seq.1

Respondent determined deficiencies in, and additions to, petitioners' 1983 Federal income tax as follows:

                            Additions To Tax, Secs.
Deficiency                 6653(a)(1)    6653(a)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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