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ALLEN v. COMMISSIONER

Docket No. 5569-89.

60 T.C.M. 1511 (1990)

T.C. Memo. 1990-651

Claude T. Allen and Wilma R. Allen v. Commissioner.

United States Tax Court.

Filed December 27, 1990.

Attorney(s) appearing for the Case

Claude T. Allen, for the petitioners. Richard T. Cummings, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge.

Respondent determined a deficiency in petitioners' income tax for the calendar year 1985 in the amount of $4,505.79 and additions to tax under section 6653(a)(1) and (a)(2) in the amount of $225.28 and in an amount to be determined, respectively.1 Aside from petitioners' contention that the deficiency as determined by respondent is erroneous, no issue with respect to the additions...

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