T.C. Memo. 1995-513
UNITED STATES TAX COURT
JAMES K. WISE AND CLAUDIA R. WISE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18958-92. Filed October 26, 1995.
Mario A. Mata, for petitioners.
Carl D. Inskeep, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency in and
additions to petitioners' Federal income tax as follows:
Additions to Tax
Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1) 6653(a)(2) 6661(a)
1985 $35,693 $8,881.50 $2,276.30 1 $8,923
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