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CAMPBELL v. COMMISSIONER

Docket No. 2897-90.

63 T.C.M. 1979 (1992)

T.C. Memo. 1992-66

Robert L. Campbell, Jr. and Linda G. Campbell v. Commissioner.

United States Tax Court.

Filed February 3, 1992.

Attorney(s) appearing for the Case

Robert L. Campbell, pro se. Richard L. Hunn, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was heard pursuant to section 7443A(b) and Rules 180, 181, and 182.1

Respondent by two notices of deficiency determined deficiencies in and additions to petitioners' 1986 and 1987 Federal income tax as follows:

                                                           Additions To Tax
                                             ---------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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