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SMITH v. COMMISSIONER

Docket No. 17307-89.

63 T.C.M. 3164 (1992)

T.C. Memo. 1992-353

Sidney R. Smith and Judy M. Smith v. Commissioner.

United States Tax Court.

Filed June 22, 1992.

Attorney(s) appearing for the Case

L. Paige Marvel, 2 Hopkins Plaza, Baltimore, Md., for the petitioners.

Mary Gorman, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge.

In her notice of deficiency, respondent determined the following income tax deficiency, additions to tax, and increased interest:

                                             Additions to Tax (plus increased interest)
                                             ------------------------------------------
                                               Sec.         Sec.<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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