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BARTOL v. COMMISSIONER

Docket No. 30470-89.

63 T.C.M. 2324 (1992)

T.C. Memo. 1992-141

Alan F. Bartol and Penny B. Bartol v. Commissioner.

United States Tax Court.

Filed March 10, 1992.

Attorney(s) appearing for the Case

Steven B. Wolf and Albert L. Grasso, 225 W. Washington St., Chicago, Ill., for the petitioners. William T. Derick, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies and additions to tax against petitioners, husband and wife, as follows:

                                                          Additions to Tax
                                         ---------------------------------------------------
Year                        Deficiency   Sec.6653(a)(1)      Sec.6653(a)(2)        Sec. 6661...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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