Duncan v. Commissioner

JOHN R. DUNCAN AND JOYCE A. DUNCAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Duncan v. Commissioner

Docket No. 16266-91

United States Tax Court

T.C. Memo 1993-370; 1993 Tax Ct. Memo LEXIS 381; 66 T.C.M. (CCH) 420; T.C.M. (RIA) 93370;

August 19, 1993, Filed

Decision will be entered under Rule 155.

For petitioners: Gary R. DeFrang, Joseph M. Wetzel, and Russell A. Sandor.

For respondent: Shirley M. Francis.

RUWE

RUWE

MEMORANDUM OPINION

RUWE, Judge: Respondent determined a deficiency in petitioners' Federal income tax and additions to tax as follows:

Additions to Tax

Year

Deficiency

Sec.…