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CARRAWAY v. COMMISSIONER

Docket No. 7975-92.

67 T.C.M. 3139 (1994)

T.C. Memo. 1994-295

Betty R. and Richard G. Carraway v. Commissioner.

United States Tax Court.

Filed June 27, 1994.

Attorney(s) appearing for the Case

Eugene Bernstein, Jr. and Michelle L. Morris, for the petitioners. William W. Kiessling, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined deficiencies of $1,147 and $7,842, respectively, in petitioners' Federal income taxes for 1988 and 1989, the addition to tax under section 6653(a)(1) in the amount of $57.35 for 1988, and the penalty under section 6662(a) for 1989 in the amount of $1,568.40 for negligence...

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