Miller v. Commissioner

OTIS W. MILLER AND BEVERLY MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Miller v. Commissioner

Docket No. 12672-86

United States Tax Court

T.C. Memo 1988-543; 1988 Tax Ct. Memo LEXIS 572; 56 T.C.M. (CCH) 728; T.C.M. (RIA) 88543;

November 29, 1988

Guy G. Curtis, for the petitioners.

Bruce A. Anderson, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax and additions to tax for the years and in the amounts as follows:

Section

Section

Section

Section

Year

Income Tax

6653(a) 1

6653(a)(1)

6653(a)(2)

6661

Sec…