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MAGOWAN v. COMMISSIONER

Docket No. 15958-91.

67 T.C.M. 2627 (1994)

T.C. Memo. 1994-152

Charles E. Magowan and Kathleen M. Magowan v. Commissioner.

United States Tax Court.

Filed April 12, 1994.

Attorney(s) appearing for the Case

Charles E. Magowan, pro se. Daniel J. Parent, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

For taxable year 1986, respondent determined a $9,078 deficiency in petitioners' Federal income tax, an addition to tax for failure to timely file under section 6651(a)(1)1 in the amount of $6,491, an addition to tax for negligence under section 6653(a)(1)(A) in the amount of $2,045, an addition to tax under section 6653(a)(1)(B) for 50 percent of the interest due on $9,078...

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