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SMITH v. COMMISSIONER

Docket No. 15886-93.

70 T.C.M. 483 (1995)

T.C. Memo. 1995-406

Luther E. Smith and Lawanda N. Smith v. Commissioner.

United States Tax Court.

Filed August 22, 1995.

Attorney(s) appearing for the Case

Luther E. Smith and Lawanda N. Smith, pro se. Steven B. Bass, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge:

Respondent determined deficiencies in and an addition to petitioners' Federal income taxes for the years and in the amounts as follows:

                                  Addition to Tax
Year                 Deficiency   Sec. 6651(a)(1)

1987 .............     $79,252           --
1988 .............       7,004          $350

All statutory references...

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