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as home mortgage interest that was probably attributable to the
Bauspar program. On August 13, 1985, the Thompsons filed a pro
se petition in this Court seeking a redetermination of the
asserted deficiency, additions, and increased interest for
1981.12
The Thompsons thus had three of their taxable years before
the Court in three docketed cases. Respondent’s determinations
of the Thompsons’ Federal income tax deficiencies and additions
for their taxable years 1979-1981 were as follows:
Additions to tax
Sec. Sec. Sec. Sec.
Year Deficiency 6651(a) 6653(a) 6653(a)(1) 6653(a)(2)
1979 $18,161 --- $908 --- ---
1980 24,838 --- --- --- ---
1981 36,295 $4,934 --- $1,958 50% of the
interest due
on the
deficiency
Total 79,294 4,934 908 1,958 ---
Respondent also determined that the Thompsons were liable for
increased interest for 1981 pursuant to section 6621(c).
On November 21, 1985, the Chief Judge of this Court assigned
all the Kersting project cases to Judge William A. Goffe (Judge
Goffe) for trial or other disposition. Subsequent Kersting
project cases were automatically assigned to Judge Goffe.
12The Thompsons apparently filed their petition for their
1981 taxable year pro se, even after Seery had entered his
appearance in the earlier cases.
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