T.C. Memo. 1998-173
UNITED STATES TAX COURT
SHIRLEY DEAN EMMONS AND CHARLES W. EMMONS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17294-95. Filed May 11, 1998.
Shirley Dean Emmons and Charles W. Emmons, pro sese.
William I. Miller, for respondent.
MEMORANDUM OPINION
GALE, Judge: Respondent determined a deficiency in
petitioners' 1991 Federal income tax in the amount of $13,349, an
addition to tax under section 6651(a)(1)1 in the amount of
1 Unless otherwise noted, all section references are to the
Internal Revenue Code in effect for the year in issue, and all
Rule references are to the Tax Court Rules of Practice and
(continued...)
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