Bissey v. Commissioner

JACK AND MARTA BISSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bissey v. Commissioner

Docket No. 5039-92

United States Tax Court

T.C. Memo 1994-540; 1994 Tax Ct. Memo LEXIS 549; 68 T.C.M. (CCH) 1056;

October 27, 1994, Filed

Decision will be entered under Rule 155.

Jack E. Bissey, pro se.

For respondent: Mary Schewatz.

BEGHE

BEGHE

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge: Respondent determined a deficiency of $ 60,679 in petitioners' 1988 Federal income tax and additions to tax of $ 3,034 under section 6653(a)(1) and $ 15,170 under section 6661.

Unless otherwise identified,…