Dunwoody

KENNETH R. DUNWOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dunwoody

Docket No. 20229-90

United States Tax Court

T.C. Memo 1992-721; 1992 Tax Ct. Memo LEXIS 765; 64 T.C.M. (CCH) 1556;

December 21, 1992, Filed

Decision will be entered under Rule 155.

For Petitioner: Joe K. Gordon.

For Respondent: Shelley D. Turner and William Mark Scott.

DAWSON

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined the following deficiencies in and additions to the Federal income taxes of Kenneth R. and Christy M. Dunwoody: 1

Additions to Tax

Sec.

Sec.

Sec.

Year

Deficiency

6653(a)(…