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BELL v. COMMISSIONER

Docket Nos. 1196-88, 1325-88.

59 T.C.M. 286 (1990)

T.C. Memo. 1990-171

James E. Bell and Linda F. Bell v. Commissioner. Wayne H. Hacker and Sandra K. Hacker v. Commissioner.

United States Tax Court.

Filed March 29, 1990.

Attorney(s) appearing for the Case

Paul H. Durham, 401 S. Dewey Reda Bldg., Bartlesville, Okla., for the petitioners. Juandell D. Glass, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in separate statutory notices of deficiency, determined deficiencies in petitioners' income tax and additions to tax, as follows:

  James E. and Linda F. Bell - Docket No. 1196-88:

                                           Additions to Tax-I.R.C. Sections
                                       ----------------------------------------
  Year         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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