T.C. Memo. 1996-48
UNITED STATES TAX COURT
ERIC A. AND JANE C. LANIGAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5735-94. Filed February 12, 1996.
Eric A. Lanigan, pro se.
Reginald R. Corlew, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined the following
deficiencies, additions to tax, and penalties:
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662
1990 $ 4,919 $2,274 $ 984
1991 14,569 3,644 2,914
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