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CLARK v. COMMISSIONER

Docket No. 23248-89.

62 T.C.M. 95 (1991)

T.C. Memo. 1991-313

Andrew L. and Melinda M. Clark v. Commissioner.

United States Tax Court.

Filed July 9, 1991.

Attorney(s) appearing for the Case

Neil Deininger, 400 W. Capitol, Little Rock, Ark., for the petitioners.

Nancy W. Hale, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge.

In a notice of deficiency dated June 26, 1989, respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

                                                         Additions to Tax, Sections
                                                    -----------------------------------
Year                                  Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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