T.C. Memo. 1999-114
UNITED STATES TAX COURT
FREDERICK BUTCHER AND JUDITH H. BUTCHER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12358-97. Filed April 6, 1999.
Richard L. Friedman, for petitioners.
Robert W. Mopsick, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: By notice dated March 12, 1997, respondent
determined a $6,102 deficiency and section 6653(b) additions to
tax relating to petitioners' 1985 Federal income tax. All
section references are to the Internal Revenue Code in effect for
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