Speers v. Commissioner

ROBERT L. AND MARION L. SPEERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Speers v. Commissioner

Docket No. 4561-92

United States Tax Court

T.C. Memo 1994-157; 1994 Tax Ct. Memo LEXIS 158; 67 T.C.M. (CCH) 2653;

April 13, 1994, Filed

For petitioners: Frank T. Kanemitsu and Richard L. Frunzi.

For respondent: Jonathan J. Ono.

COHEN

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to Tax

Sec.

Sec.

Sec.

Year

Deficiency

6651(a)(1)

6653(a)(1)(A)

6653(a)(1)(B)

1987

$ 12,501

$ 587

$ 776

n1

19…