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DILLON v. COMMISSIONER

Docket No. 20824-88.

65 T.C.M. 1761 (1993)

T.C. Memo. 1993-19

Sam R. and Pam K. Dillon v. Commissioner.

United States Tax Court.

Filed January 19, 1993.

Attorney(s) appearing for the Case

Sam R. and Pam K. Dillon, pro se. Marilyn S. Ames and H. Elizabeth Downs, for the respondent.

Memorandum Findings of Fact and Opinion*

COLVIN, Judge:

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

Sam and Pam Dillon

                                                                           Addition to Tax
                                                                           ----------------
Year                      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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