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CLIMENHAGE v. COMMISSIONER

Docket No. 25433-90.

65 T.C.M. 2736 (1993)

T.C. Memo. 1993-223

James Andrew Climenhage and Donna Helen Climenhage v. Commissioner.

United States Tax Court.

Filed May 20, 1993.

Attorney(s) appearing for the Case

James Andrew Climenhage, pro se. Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a $22,781.34 deficiency in petitioners' Federal income tax for taxable year 1984 and additions to tax of $5,695.34 for failure to file under section 6651(a)(1), $1,139.07 for negligence under section 6653(a)(1), 50 percent of the interest due on $22,781.34 for negligence under section 6653(a)(2), and $5,695 for substantial understatement under section 6661.

Petitioners bear...

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