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WYATT v. COMMISSIONER

Docket No. 13137-89.

62 T.C.M. 1540 (1991)

T.C. Memo. 1991-621

James D. Wyatt and Donna K. Wyatt v. Commissioner.

United States Tax Court.

Filed December 16, 1991.

Attorney(s) appearing for the Case

James J. Everett, 3101 North Central Avenue, Phoenix, Ariz., for the petitioners. Barbara S. Trethewy, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined the following deficiencies in increased interest, and additions to petitioners' Federal income taxes:

                       Interest and additions to tax
                   -------------------------------------
Year               Deficiency   Sec. 6621(c)   Sec. 6659

1984 ...........    $23,689      applicable     $6,507
1985...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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