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COOK v. COMMISSIONER

Docket No. 35096-86.

57 T.C.M. 681 (1989)

T.C. Memo. 1989-281

H. Douglass Cook and Chieko Cook v. Commissioner.

United States Tax Court.

Filed June 12, 1989.

Attorney(s) appearing for the Case

Lawrence E. Lewy, for the petitioners. Michal Cline and Thomas M. Cryan, for the respondent.

Memorandum Findings of Fact and Opinion

PAJAK, Special Trial Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                                                        Additions to Tax Under Sections
                                                        -------------------------------
Year                                                Deficiencies   6653(a)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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