T.C. Memo. 2000-35
UNITED STATES TAX COURT
FRANCES L. AND GARY L. RAMBACHER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11444-96. Filed February 4, 2000.
Frances L. and Gary L. Rambacher, pro sese.
Andrew M. Winkler, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: Respondent determined
additions to petitioners’ Federal income tax for the 1983 taxable
year of $138 pursuant to section 6653(a)(1) and for 50 percent of
the interest on $2,757, the part of the underpayment due to
negligence pursuant to section 6653(a)(2). Unless otherwise
indicated, all section references are to the Internal Revenue
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