Dillon

SAM R. AND PAM K. DILLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Dillon

Docket No. 20824-88

United States Tax Court

T.C. Memo 1993-19; 1993 Tax Ct. Memo LEXIS 25; 65 T.C.M. (CCH) 1761;

January 19, 1993, Filed

Decision will be entered under Rule 155.

Sam R. and Pam K. Dillon, pro se.

For Respondent: Marilyn S. Ames and H. Elizabeth Downs.

COLVIN

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

Sam and Pam Dillon

Addition to Tax

Year

Deficiency

Sec. 6661

1984

$ 73,815.83

$ 17,386.10