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GRUBB v. COMMISSIONER

Docket No. 29682-88.

60 T.C.M. 458 (1990)

T.C. Memo. 1990-425

David B. Grubb and Linda M. Soter v. Commissioner.

United States Tax Court.

Filed August 7, 1990.

Attorney(s) appearing for the Case

Robert E. Lawson, 298 S. Sunnyvale St., Sunnyvale, Calif., for the petitioners. William D. Reese, for the respondent.

Memorandum Findings of Fact and Opinion

COUVILLION, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986.1

Respondent determined a deficiency of $7,090.92 in petitioners' 1985 Federal income tax, the addition to tax for negligence under section 6653(a)(1) and (2) of $354.55 and 50 percent of the interest due on $7,090.92, respectively, and the...

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