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LITCHFIELD v. COMMISSIONER

Docket No. 11136-92.

68 T.C.M. 1291 (1994)

T.C. Memo. 1994-585

C. Wayne Litchfield and Judy S. Litchfield v. Commissioner.

United States Tax Court.

Filed December 1, 1994.

Attorney(s) appearing for the Case

C. Wayne Litchfield, pro se. John E. Patterson, Jr. (specially recognized), for petitioner Judy S. Litchfield. Bruce K. Meneely, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1985 in the amount of $34,924 and additions to tax as follows:

   Sec.         Sec.         Sec.       Sec.
6651(a)(1)   6653(a)(1)   6653(a)(2)    6661

  $8,731       $2,134         1        $8,731


                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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