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Thomas L. and Laura L. Gordon - Page 1

Legal Research Home > US Tax Court > 1997 > Thomas L. and Laura L. Gordon - Page 1

                                 T.C. Memo. 1997-36                                   


                               UNITED STATES TAX COURT                                


                    THOMAS L. AND LAURA L. GORDON, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18186-94.             Filed January 21, 1997.               


               Thomas L. Gordon and Laura L. Gordon, pro se.                          
               Dwight M. Montgomery, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Chief Judge:  Respondent determined a deficiency in             
          and additions to petitioners' 1986 Federal income tax as follows:           
                         Additions to Tax, I.R.C.                                     
                         Sec.      Sec.                     Sec.                      
          Deficiency     6653(b)(1)(A)    6653(b)(1)(B)        6661(a)                
          $18,246        $13,685                1           $4,562