Lombard v. Commissioner

EMANUEL S. LOMBARD AND KATHLEEN A. LOMBARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lombard v. Commissioner

Docket No. 22578-90

United States Tax Court

T.C. Memo 1994-154; 1994 Tax Ct. Memo LEXIS 155; 67 T.C.M. (CCH) 2636;

April 13, 1994, Filed

Emanuel S. Lombard, pro se.

For respondent: John C. McDougal.

KORNER

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Additions to Tax

Year

Deficiency

Sec. 6653(a)(1)

Sec. 6653(a)(2)

Sec. 6661

1984

$ 3,749.50

$ 178.48

1

--

1985

18,049.40

902.47

1

$…