Henderson v. Commissioner

DAVID A. AND PAULA J. HENDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Henderson v. Commissioner

No. 3863-98

United States Tax Court

T.C. Memo 2000-321; 2000 Tax Ct. Memo LEXIS 380; 80 T.C.M. (CCH) 517; T.C.M. (RIA) 54084;

October 16, 2000, Filed

Decision will be entered under Rule 155.

David A. and Paula J. Henderson, pro se.

Julie L. Payne, for respondent.

Cohen, Mary Ann

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, JUDGE: Respondent determined deficiencies of $ 10,830 and $ 5,807 in petitioners' Federal income tax for 1994 and 1995, respectively, and an addition to tax of…