T.C. Memo. 1997-279
UNITED STATES TAX COURT
DON C. AND JUDY MONTGOMERY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20005-93. Filed June 18, 1997.
Don C. Montgomery and Judy Montgomery, pro sese.
Cathleen A. Jones, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following
deficiencies in, additions to, and penalty on, petitioners'
income tax for the years in issue:
Additions to Tax Penalty
Year Deficiency Sec. 6653(a)(1) Sec. 6661 Sec. 6662
1988 $23,921 $1,196 $5,980 --
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