Hawkins v. Commissioner

LAWRENCE R. & GWENDOLYN HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hawkins v. Commissioner

Docket No. 31743-84.

United States Tax Court

T.C. Memo 1987-233; 1987 Tax Ct. Memo LEXIS 231; 53 T.C.M. (CCH) 780; T.C.M. (RIA) 87233;

May 5, 1987.

Arthur P. Tranakos, for the petitioner, at trial only. 1

Christine Olson, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

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

SECTION 6651(a)(1) 2

SECTION 6653(a) 3

SECTION 6659

YEAR

DEFICIENCY

ADDITION TO TAX

ADDITION TO TAX

ADDI…