United States Tax Court August 11, 1992, Docket No. 27032-89 (Niedringhaus v. Commissioner)

lead-opinion

Gerber, Judge:

By statutory notice of deficiency, respondent determined deficiencies in petitioners’ Federal income taxes and additions to tax as follows:

Additions to tax

Year Deficiency Sec. 6651 Sec. 6653(a) Sec. 6653(a)(1) Sec. 6654

1979 -0- $2,030.00 $406.00 - - - $336

1980 $4,017 2,797.25 559.45 - - - 712

1981 -0- 2,840.75 --- 1 $568.15 870

Additions to tax

Year Deficiency Sec.