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COVERT v. COMMISSIONER

Docket No. 27767-88.

60 T.C.M. 1302 (1990)

T.C. Memo. 1990-598

James E. and Clara J. Covert v. Commissioner.

United States Tax Court.

Filed November 21, 1990.

Attorney(s) appearing for the Case

Vincent L. Alsfeld, Highland St., Wilton, N.H., for the petitioners. Robert M. Finkel, for the respondent.

Memorandum Opinion

NIMS, Chief Judge:

Respondent determined a deficiency in and additions to petitioners' Federal income tax for 1985 as follows:

                           Additions to Tax
Deficiency   Sec. 6653(a)(1)    Sec. 6653(a)(2)    Sec. 6661(a)

$10,041.00      $502.05              *            $2,510.25

* 50 percent of the interest payable on the deficiency.

(Unless otherwise indicated...

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