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FAMUYIWA v. COMMISSIONER

Docket No. 4296-90.

62 T.C.M. 1265 (1991)

T.C. Memo. 1991-570

Idowu Famuyiwa and Florence Famuyiwa v. Commissioner.

United States Tax Court.

Filed November 25, 1991.

Attorney(s) appearing for the Case

Idowu Famuyiwa, pro se.

Alan S. Kline, for the respondent.

Memorandum Findings of Fact and Opinion

BEGHE, Judge:

Respondent determined deficiencies and additions to petitioners' Federal income taxes as follows:

                                                                Additions to Tax, secs.
Tax                                                            6653(a)(1)/   6653(a)(2)/
Year                               Deficiency   6651(a)(1)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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