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MARCY v. COMMISSIONER

Docket No. 27712-91.

68 T.C.M. 1028 (1994)

T.C. Memo. 1994-534

William L. Marcy and Sarah C. Marcy v. Commissioner.

United States Tax Court.

Filed October 24, 1994.

Attorney(s) appearing for the Case

G. Harris Adams, for the petitioners. Randall L. Preheim, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a $13,613 income tax deficiency for petitioners' 1987 taxable year. Respondent also determined a $681 addition to tax under section 6653(a)(1)(A)1 and a $3,403 addition to tax under section 6661. To the extent negligence is found under section 6653(a)(1)(A), 50 percent of the interest on the underpayment would also be due under section 6653(a)(1)(B)...

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