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WIKSELL v. COMMISSIONER

Docket No. 11752-91.

67 T.C.M. 2360 (1994)

T.C. Memo. 1994-99

David L. Wiksell and Margaret Wiksell v. Commissioner.

United States Tax Court.

Filed March 9, 1994.

Attorney(s) appearing for the Case

David L. Wiksell, pro se. Bruce I. Hochman, for petitioner Margaret Wiksell. Glorianne Gooding-Jones, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:

                                                            Additions to Tax
                                                            ----------------
Year                      Income Tax   Sec. 6653(a)(1)(A)      Sec. 6653(a)(1)(B)   Sec. 6661...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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