Wilson v. Commissioner

ROBERT J. AND ANNE L. WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wilson v. Commissioner

Docket Nos. 18481-93, 17723-94.

United States Tax Court

T.C. Memo 1996-418; 1996 Tax Ct. Memo LEXIS 434; 72 T.C.M. (CCH) 628;

September 17, 1996, Filed

Decision will be entered under Rule 155.

Rex L. Sturm, for petitioners.

Michal Cline, for respondent.

PARR, Judge

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined deficiencies in, an addition to tax on, and penalties on petitioners' Federal income tax for taxable years 1989 and 1990 as follows:

Addition to Tax

Penalt…