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COTTER v. COMMISSIONER

Docket No. 236-90.

62 T.C.M. 107 (1991)

T.C. Memo. 1991-316

James F. Cotter and Loretta M. Cotter v. Commissioner.

United States Tax Court.

Filed July 9, 1991.

Attorney(s) appearing for the Case

Gerald A. Holmes, 350 E. St., Santa Rosa, Calif., for the petitioners. Charlotte A. Mitchell, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

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

                                                               Addition to Tax
    Year                                          Deficiency   Sec. 6661,I.R.C.1
James F. and Loretta M. Cotter

    1981 ...................................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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