T.C. Memo. 1998-68 UNITED STATES TAX COURT WALTER RAYMOND WILKERSON AND SUSAN GEE WILKERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13797-95. Filed February 19, 1998. Walter Raymond Wilkerson, pro se. William Henck, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined income tax deficiencies, additions to tax, and a penalty in petitioners' 1988 and 1989 Federal income tax as follows: Additions to Tax Penalty Sec. Sec. Sec. Sec. Year Deficiency 6651(a)(1) 6653(a)(1) 6661 6662(a) 1988 $12,230 $3,014 $927 $3,058 --- 1989 9,276 1,559 --- --- $1,855Page: 1 2 3 4 5 6 7 Next
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