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MONTGOMERY v. COMMISSIONER

Docket No. 20005-93.

73 T.C.M. 3095 (1997)

T.C. Memo. 1997-279

Don C. and Judy Montgomery v. Commissioner.

United States Tax Court.

Filed June 18, 1997.

Attorney(s) appearing for the Case

Don C. Montgomery and Judy Montgomery, pro sese. Cathleen A. Jones, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

Respondent determined the following deficiencies in, additions to, and penalty on, petitioners' income tax for the years in issue:

                                                      Additions to Tax
                                                 ---------------------------
Year                                Deficiency   Sec. 6653(a)(1)   Sec. 6661
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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