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SAPP v. COMMISSIONER

Docket No. 21610-90.

65 T.C.M. 2650 (1993)

T.C. Memo. 1993-211

Leonard W. Sapp and Lola L. Sapp v. Commissioner.

United States Tax Court.

Filed May 17, 1993.

Attorney(s) appearing for the Case

R. Stephen Scott, 415 S. Seventh St., Springfield, Ill., for the petitioners. Michael W. Bitner, for the respondent.

Memorandum Opinion

NIMS, Judge:

Respondent determined the following deficiency and additions to tax against petitioners:

                                      Additions to Tax
                    ------------------------------------------------------
Year   Deficiency   Sec. 6653(a)(1)(A)   Sec. 6653(A)(1)(B)   Sec. 6661(A)

1986     $68,391          $3,420                  *              $17,098...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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