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LAPINEL v. COMMISSIONER

Docket No. 19465-86.

58 T.C.M. 1087 (1989)

T.C. Memo. 1989-685

Paul E. and Margarita Lapinel v. Commissioner.

United States Tax Court.

Filed December 28, 1989.

Attorney(s) appearing for the Case

B. Paul Husband and Michael R. Morris, for the petitioners. Ellen J. Mechlin and Ronald Lewis, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Chief Judge:

Respondent determined the following deficiency in and additions to petitioners' Federal income tax for 1981:

                                             Additions to Tax
        Deficiency      Sec. 6651(a)(1)     Sec. 6653(a)(1)        Sec. 6653(a)(2)

        $23,118.00       $3,672.00           $1,867.00             50% of interest
         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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