AIDOO v. COMMISSIONER

Docket No. 6176-91.

65 T.C.M. 1798 (1993)

T.C. Memo. 1993-28

Joe Richard Aidoo and Autry Louie Aidoo v. Commissioner.

United States Tax Court.

Filed January 27, 1993.


Attorney(s) appearing for the Case

Joe Richard Aidoo and Autry Louie Aidoo, pro se. Linda Neal, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

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

                                                             Additions to Tax
                                          ------------------------------------------------------
Year                         Deficiency   Sec. 6651(a)   Sec. 6653(a)(1)(A)   ...

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