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SHAMBLEN v. COMMISSIONER

Docket No. 3841-88.

62 T.C.M. 980 (1991)

T.C. Memo. 1991-511

Rex M. Shamblen and Rita A. Shamblen v. Commissioner.

United States Tax Court.

Filed October 9, 1991.

Attorney(s) appearing for the Case

Rex M. Shamblen, pro se.

Anthony Hoefer, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in a notice of deficiency, determined income tax deficiencies and additions to tax with respect to petitioners' 1983, 1984, and 1985 taxable years, as follows:

                            Additions to Tax Under Sections1
Year   Deficiency   6651(a)(1)   6653(a)(1)*     6654      6661

1983   $ 4,553...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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