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RICHARDSON v. COMMISSIONER

Docket No. 16503-89.

61 T.C.M. 2845 (1991)

T.C. Memo. 1991-258

James E. Richardson and Linda R. Richardson v. Commissioner.

United States Tax Court.

Filed June 6, 1991.

Attorney(s) appearing for the Case

James E. Richardson, pro se. S. Mark Barnes, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in and additions to petitioners' 1985 Federal joint income tax as follows:

                   Additions to tax under section
Deficiency   6651(a)(1)   6653(a)(1)   6653(a)(2)   6661

$12,560       $3,005        $814           *       $3,140

* 50 percent of the interest due on the deficiency.

Respondent...

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