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LAWSON v. COMMISSIONER

Docket No. 20931-92.

67 T.C.M. 3121 (1994)

T.C. Memo. 1994-286

Bennie S. Lawson v. Commissioner.

United States Tax Court.

Filed June 21, 1994.

Attorney(s) appearing for the Case

Bennie S. Lawson, pro se. Josh Ungerman, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in the joint Federal income taxes of Bennie S. Lawson (hereinafter petitioner) and her husband Alvin C. Lawson (hereinafter Lawson) of $6,761 and $8,721, for 1987 and 1988, respectively. Respondent also determined that petitioner and Lawson (collectively referred to as the Lawsons) are liable for additions to tax for failure to timely file Federal income tax returns...

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