McMurray v. Commissioner

HOMER F. AND DOROTHY L. McMURRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McMurray v. Commissioner

Docket No. 4850-90

United States Tax Court

T.C. Memo 1992-27; 1992 Tax Ct. Memo LEXIS 33; 63 T.C.M. (CCH) 1802; T.C.M. (RIA) 92027;

January 13, 1992, Filed

Decision will be entered under Rule 155.

Aline H. Lotter, for petitioners.

Charles W. Maurer, Jr., for respondent.

TANNENWALD, Judge.

TANNENWALD

MEMORANDUM OPINION

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

Additions To Tax

Sec.

Sec.

Sec.

Year

Deficiency

6653(a)(1) 1

6653(a)(2)

6653(a)(1)(…