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WAY v. COMMISSIONER

Docket Nos. 8253-89, 9297-89, 9338-89, 9443-89, 9643-89.

60 T.C.M. 1264 (1990)

T.C. Memo. 1990-590

Jane Way, et al. v. Commissioner.

United States Tax Court.

Filed November 19, 1990.

Attorney(s) appearing for the Case

Susan N. Wasko, 302 E. Carson Ave., Las Vegas, Nev., for the petitioners. Wendy S. Harris and David W. Sorensen, for the respondent.

Memorandum Findings of Fact and Opinion

PATE, Special Trial Judge:

These consolidated cases were assigned and heard pursuant to section 7443A(b)(3) and Rule 180 et seq.2

Respondent determined the following deficiencies and additions to the following petitioners' income taxes:

                                                       Additions to tax under
                                             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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