Richie v. Commissioner

GEORGE R. RICHIE AND BARBARA T. RICHIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Richie v. Commissioner

Docket No. 2677-92

United States Tax Court

T.C. Memo 1995-59; 1995 Tax Ct. Memo LEXIS 60; 69 T.C.M. (CCH) 1836;

February 2, 1995, Filed

Decision will be entered under Rule 155.

For petitioners: Donald L. Stuart and Steven R. Hake.

For respondent: Joni D. Larson and Gerald L. Brantley.

SWIFT

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined deficiencies in petitioners' joint Federal income tax and additions to tax and increased interest as follows:

Additi…