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EASTER v. COMMISSIONER

Docket No. 10292-89.

63 T.C.M. 2590 (1992)

T.C. Memo. 1992-188

Eddie J. Easter and Carlene M. Easter v. Commissioner.

United States Tax Court.

Filed March 30, 1992.

Attorney(s) appearing for the Case

Eddie J. and Carlene M. Easter, pro se. Marilyn S. Ames, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

                                               Sec.          Sec.                     Sec.
Year                          Deficiency   6653(a)(1)1   6653(a)(2)2   Sec. 6661   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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