O'Rourke v. Commissioner

RAYMOND AND MARY O'ROURKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

O'Rourke v. Commissioner

Docket No. 13052-89

United States Tax Court

T.C. Memo 1993-603; 1993 Tax Ct. Memo LEXIS 612; 66 T.C.M. (CCH) 1661;

December 20, 1993, Filed

Raymond and Mary O'Rourke, pro se.

For respondent: June Y. Bass.

FAY

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows for the tax years 1980 through 1986:

Mary O'Rourke

Additions to Tax

Sec.

Sec.

Sec.

6651

6653

6653 1

Year

Deficiency(a)(1)(a)(1)(a)(1)(A)

1980

$…