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MEDINA v. COMMISSIONER

Docket No. 18999-97.

112 T.C. 51 (1999)

GIDEON L. MEDINA AND CORAZON P. MEDINA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 22, 1999.

Attorney(s) appearing for the Case

Michael E. Dumke, for petitioners.

Mark L. Hulse and Roberta M. Amos, for respondent.

OPINION

FOLEY, Judge:

By notices dated June 25, 1997, respondent determined deficiencies in, and an addition to, petitioners' Federal excise taxes as follows:

                  Gideon L. Medina

                  Excise taxes              Addition to tax
   Year    Sec. 4975(a)     Sec.4975(b)     Sec. 6651(a)(1)

   1991      $2,685            ---               $671
   1992      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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