T.C. Memo. 1995-460 UNITED STATES TAX COURT KENT MAERKI AND KATHLEEN TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15393-93. Filed September 27, 1995. Kevin J. Mirch, for petitioners. David W. Sorensen, for respondent. MEMORANDUM OPINION RUWE, Judge: Respondent determined a deficiency in petitioners' 1990 Federal income tax in the amount of $11,280 and an addition to tax in the amount of $564, pursuant to section 6651(a)(1).1 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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