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HAMMER v. COMMISSIONER

Docket No. 32436-87.

57 T.C.M. 1144 (1989)

T.C. Memo. 1989-396

Leland C. Hammer and Douglas R. and Joann L. Hammer v. Commissioner.

United States Tax Court.

Filed July 31, 1989.

Attorney(s) appearing for the Case

Timothy Horne and David W. Zoll, 6605 W. Central, Toledo, Ohio, for the petitioners. Karen J. Goheen, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

By separate statutory notices dated June 26, 1987 respondent determined deficiencies in, and additions to, petitioners' Federal income tax as follows:

                                         Additions to Tax, Sections
                                -------------------------------------------
Year                  Tax       6653(a) or (a)(1)
                        

                            

                                
                            

                            

                                

                                    
    
                                        
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