Magee v. Commissioner

DALE E. MAGEE AND ELLEN F. MAGEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Magee v. Commissioner

Docket No. 13314-90

United States Tax Court

T.C. Memo 1993-305; 1993 Tax Ct. Memo LEXIS 310; 66 T.C.M. (CCH) 105; 93-2 U.S. Tax Cas. (CCH) P47,873;

July 14, 1993, Filed

Decision will be entered under Rule 155.

Dale E. Magee, pro se.

For respondent: Richard A. Stone.

PARKER

PARKER

MEMORANDUM OPINION

PARKER, Judge: Respondent has determined a deficiency in petitioners' Federal income tax and additions to tax as follows:

Additions to Tax

Taxable Year

Deficiency

Sec. 6653(a)(1)

Sec. 6653(a)(2)

1985

$…