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FERGUSON v. COMMISSIONER

Docket No. 35673-87.

61 T.C.M. 2367 (1991)

T.C. Memo. 1991-156

David and Beverly Ferguson v. Commissioner.

United States Tax Court.

Filed April 8, 1991.

Attorney(s) appearing for the Case

David Ferguson, pro se. Darryl Choy and Donald R. Gilliland, for the respondent.

Memorandum Opinion

GERBER, Judge:

Respondent, by means of a statutory notice of deficiency, determined a $9,976.60 Federal income tax deficiency for petitioners' 1984 taxable year. Respondent also determined additions to tax under section 6653(a)(1) and (2)1 with respect to the entire income tax deficiency. The following issues remain for our decision: (1) Whether petitioners...

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