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PATTON v. COMMISSIONER

Docket No. 17488-92.

68 T.C.M. 1207 (1994)

T.C. Memo. 1994-566

Claude J. Patton and Maple L. Patton v. Commissioner.

United States Tax Court.

Filed November 14, 1994.

Attorney(s) appearing for the Case

Claude J. Patton and Maple L. Patton, pro sese. Clifton B. Cates III, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a deficiency in petitioners' 1986 income tax in the amount of $13,574 and additions to tax under sections 6653(a)(1)(A)1 and 6661 for 1986 in the amounts of $678.70 and $3,393.50, respectively. If the section 6653(a)(1)(A) addition is upheld, then the section 6653(a)(1)(B) addition would also apply with respect to interest on any deficiency that is attributable...

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