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JOHNSON v. COMMISSIONER

Docket No. 18142-88.

58 T.C.M. 174 (1989)

T.C. Memo. 1989-509

Charles G. and Michaelisa T. Johnson v. Commissioner.

United States Tax Court.

Filed September 20, 1989.

Attorney(s) appearing for the Case

Charles G. Johnson and Michaelisa T. Johnson, pro se. Louise R. Forbes, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:1

By a notice of deficiency dated June 16, 1988, respondent determined a deficiency for the taxable year 1984 in the amount of $1,279 in Federal income taxes. The explanation of adjustments also asserted that petitioners owed $583.62 in Federal Insurance Contribution Act (FICA) taxes on unreported tip income and the 50-percent addition assessable under section 6652(c) [now section...

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