T.C. Memo. 1995-475
UNITED STATES TAX COURT
MAURICE H. SOCHIA AND BEATRICE M. SOCHIA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26675-93. Filed October 4, 1995.
Maurice H. Sochia and Beatrice M. Sochia, pro sese.
T. Richard Sealy III, for respondent.
MEMORANDUM OPINION
K�RNER, Judge: Respondent determined deficiencies in and
additions to petitioners' Federal income taxes for the years and
in the amounts as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
1990 $21,079 $4,638 $1,204
1991 13,798 3,450 790
All statutory references are to the Internal Revenue Code
in effect for the years in issue, and all Rule references are to
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