Dillon v. Commissioner

SAM R. AND PAM K. DILLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dillon v. Commissioner

Docket No. 20824-88

United States Tax Court

T.C. Memo 1991-129; 1991 Tax Ct. Memo LEXIS 148; 61 T.C.M. (CCH) 2218; T.C.M. (RIA) 91129;

March 21, 1991, Filed

Decision will be entered under Rule 155.

Sam R. and Pam K. Dillon, pro se.

Marilyn S. Ames and H. Elizabeth Downs, for the respondent.

COLVIN, Judge.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Sam and Pam Dillon

Addition to Tax

Year

Income Tax

Sec.…