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EUBANKS v. COMMISSIONER

Docket No. 12900-87, 5286-88.

57 T.C.M. 391 (1989)

T.C. Memo. 1989-233

John and Johnnie M. Eubanks v. Commissioner.

United States Tax Court.

Filed May 11, 1989.

Attorney(s) appearing for the Case

John and Johnnie M. Eubanks, pro se. J. Craig Young, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax and additions to tax for the calendar years 1983 and 1984 as follows:


                                                        Additions to Tax, Sections
Year                                    Deficiency   6653(a)(1)1 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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