T.C. Memo. 1997-191
UNITED STATES TAX COURT
WARREN G. BUCK AND JUDITH A. BUCK, Petitioners, v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5719-95. Filed April 24, 1997.
Glenn H. Ripa, for petitioners.
John Aletta, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following addi-
tions to petitioners' Federal income tax:
Additions to Tax
Year Sec. 6653(a)(1)1 Sec. 6653(a)(2) Sec. 6661(a)
1983 $1,393 * $6,965
1 All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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