Moore v. Commissioner

RICHARD D. AND MARSHA L. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moore v. Commissioner

Docket No. 21529-92

United States Tax Court

T.C. Memo 1994-446; 1994 Tax Ct. Memo LEXIS 451; 68 T.C.M. (CCH) 660;

September 6, 1994, Filed

Decision will be entered under Rule 155.

For petitioners: J. Clayton Berger.

For respondent: Marikay Lee-Martinez.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:

Additions to Tax

Year

Deficiency

Sec. 6653(a)(1)

Sec. 6662(a)

1987

$ 139,965

--…