Harker v. Commissioner

DENNIS W. HARKER AND MARY HARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Harker v. Commissioner

Docket No. 15092-92

United States Tax Court

T.C. Memo 1994-583; 1994 Tax Ct. Memo LEXIS 598; 68 T.C.M. (CCH) 1272;

December 1, 1994, Filed

An appropriate order will be issued and decision will be entered under Rule 155.

For petitioners: Larry E. McKibben and Michael R. Horn.

For respondent: Mary Ann Waters and Jeffrey A. Schlei.

COLVIN

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined deficiencies and additions to tax for petitioners as follows:

Additions…