T.C. Memo. 1996-70
UNITED STATES TAX COURT
BRYAN J. AND CHRISTINE N. BAUGH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12366-94. Filed February 21, 1996.
J. Scott Broome, for petitioners.
Carol A. Szczepanik, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes and an addition to tax and
penalties as follows:
Addition to Tax & Penalties
Sec. Sec.
Year Deficiency 6653(a)(1) 6662(a)
1988 $4,242 $212 ---
1990 7,724 --- $1,545
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