SAMPSON v. COMMISSIONER

Docket No. 6068-88.

60 T.C.M. 715 (1990)

T.C. Memo. 1990-485

Gary William Sampson and Debra Lynn Sampson v. Commissioner.

United States Tax Court.

Filed September 10, 1990.


Attorney(s) appearing for the Case

Gary William Sampson and Debra Lynn Sampson, pro se. John F. Driscoll, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

For petitioners' 1984 taxable year, respondent determined a deficiency of $9,662.25, an addition to tax under section 6653(a)(1)1 in the amount of $483.11, an addition to tax under section 6653(a)(2) for 50 percent of the interest on the portion of the underpayment attributable to negligence, and an addition to tax under section 6661 in the amount of $2,415.56. The issues for decision are...

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