United States Tax Court August 31, 1989, Docket No. 36922-87 (Harrington v. Commissioner)

lead-opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners’ Federal income tax and additions to tax for the years and in the amounts as follows:

_Additions to tax_

_TYE and deficiency Sec. 6653(a)(1) 1 Sec. 6653(a)(2)

Dec. 31, 1983 $12,388.86 $619.44 *

Dec. 31, 1984 9,447.00 472.