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PRICE v. COMMISSIONER

Docket No. 7902-95.

73 T.C.M. 1906 (1997)

T.C. Memo. 1997-61

David E. and Mary R. Price v. Commissioner.

United States Tax Court.

Filed February 3, 1997.

Attorney(s) appearing for the Case

David E. Price and Mary R. Price, for the petitioners. Jennifer H. Decker, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice of deficiency dated February 15, 1995, respondent determined deficiencies in and an addition to petitioners' Federal income taxes as follows:

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

1990 .......     $8,085       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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