T.C. Memo. 1998-19
UNITED STATES TAX COURT
DOUGLAS A. AND JANET VANDER HEIDE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13745-95. Filed January 20, 1998.
Douglas A. and Janet Vander Heide, pro sese.
Elizabeth P. Flores, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in and additions to petitioners' Federal income
taxes:
Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6653(a)(1)(A) 6653(a)(1)(B) 6661(a)
1985 $11,055 $552.75 1 $2,763.75
1986 25,573 1,278.65 1 6,393.25
1 50 percent of the interest due on the deficiency.
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