NELSEN v. COMMISSIONER

Docket No. 1093-92.

65 T.C.M. 2530 (1993)

T.C. Memo. 1993-189

Frederick L. and Doris L. Nelsen v. Commissioner.

United States Tax Court.

Filed April 27, 1993.


Attorney(s) appearing for the Case

Frederick L. & Doris L. Nelsen, pro se. Mark J. Miller, for the respondent.


Memorandum Opinion

FAY, Judge:

This case is before the Court on respondent's Motion for Damages under I.R.C. § 6673, filed on January 26, 1993.

Petitioners resided in Pittsville, Wisconsin, at the time the petition was filed.

Respondent determined a deficiency in petitioners' 1989 Federal income tax in the amount of $2,369.84. The adjustments giving rise to the deficiency are based upon respondent's determination that petitioners' net...

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