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TROYER v. COMMISSIONER

Docket No. 38490-86, 38491-86.

57 T.C.M. 334 (1989)

T.C. Memo. 1989-218

Carol L. Troyer v. Commissioner. Emmett K. Troyer v. Commissioner.

United States Tax Court.

Filed May 4, 1989.

Attorney(s) appearing for the Case

Nicholas T. Kitsos, for the petitioners. Janine M. Poronsky, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined the following income tax deficiencies for Carol L. Troyer:

                                           Additions to Tax, I.R.C. Sections
Taxable                                    ---------------------------------
 Year                         Income Tax   6651(a)(1)1    6653(a)      6654...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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