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CULP v. COMMISSIONER

Docket No. 13691-91.

65 T.C.M. 2980 (1993)

T.C. Memo. 1993-270

Ronald Culp and Rosemarie Trenjan v. Commissioner.

United States Tax Court.

Filed June 21, 1993.

Attorney(s) appearing for the Case

Robert H. Albert, Sr., 849 Harmon Ave., Columbus, Ohio, for the petitioner. Roderick H. Fillinger, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

This case was assigned pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

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


                      Additions to Tax
                      ----------------
                       Sec.     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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