T.C. Memo. 2003-175
UNITED STATES TAX COURT
GEORGE W. WARREN AND FLORENCE J. WINTERHELD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8125-00. Filed June 12, 2003.
George W. Warren and Florence J. Winterheld, pro se.
Cynthia Olson and James Gehres, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of $3,954
and an addition to tax of $745 under section 6651(a)(1) in
petitioners’ Federal income tax for 1994.1 After concessions,
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure. Amounts are rounded to
the nearest dollar.
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