Johnson v. Commissioner

WILLIAM O. JOHNSON AND KAREN JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Johnson v. Commissioner

Docket No. 9772-91

United States Tax Court

T.C. Memo 1993-530; 1993 Tax Ct. Memo LEXIS 543; 66 T.C.M. (CCH) 1323;

November 17, 1993, Filed

Decision will be entered under Rule 155.

For petitioner: Douglas K. Cook.

For respondent: Andrew Horning.

WRIGHT

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge: Respondent determined a deficiency in and additions to petitioners' Federal income tax as follows:

Sec.

Sec.

Sec.

Year

Deficiency

6653(a)(1)(A)

6653(a)(1)(B)

6661(a)

1987

$ 21,520

$ 1,076