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HIGGINS v. COMMISSIONER

Docket Nos. 4723-88, 13337-88.

58 T.C.M. 1536 (1990)

T.C. Memo. 1990-103

Norton A. Higgins and Betty K. Higgins v. Commissioner.

United States Tax Court.

Filed February 28, 1990.

Attorney(s) appearing for the Case

Thomas A. Coughlin, 1233 20th St., N.W., Washington, D.C., for the petitioners. Richard K. Delmar, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

In these consolidated cases the Commissioner determined deficiencies and an addition to tax for petitioners' 1981, 1982, 1983, and 1984 taxable years as follows:

                                Addition to Tax
  Year             Deficiency      Sec. 6659

  1981 .......... $20,060.00          --
  1982 ........... 12,907.00          --
  1983 .............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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