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LESTER v. COMMISSIONER

Docket No. 15907-93.

70 T.C.M. 77 (1995)

T.C. Memo. 1995-317

Frank Clayton Lester and Barbara Lane Lester v. Commissioner.

United States Tax Court.

Filed July 18, 1995.

Attorney(s) appearing for the Case

Frank Clayton Lester, pro se. Bruce K. Meneely, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a deficiency in petitioners' 1989 Federal income tax of $8,811. For 1989, respondent also determined additions to tax of $1,402 and $1,762 under sections 6651(a)(1)1 and 6662, respectively. After concessions by respondent, the following issues remain for our consideration: (1) Whether losses from trading stocks, stock options, and stock index options...

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