T.C. Memo. 1996-210
UNITED STATES TAX COURT
MARK J. AND DEBORAH A. HANNA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2995-95. Filed May 1, 1996.
Charles F. Daily, Jr., for petitioners.
Steven B. Bass, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined additions to tax and a
penalty in petitioners’ Federal income taxes as follows:
Additions to Tax and Penalty
Sec. Sec. Sec. Sec. Sec. Sec.
Year 6651(a)(1) 6653(a)(1)(A) 6653(a(1)(B) 6653(a)(1) 6661 6662(a)
1987 $ 413 $1,837 1 -- $2,064 --
1988 4,187 -- -- $3,663 4,188 --
1989 9,491 -- -- -- -- $7,593
1Plus 50 percent of the interest due on $8,257.
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