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FRITZ v. COMMISSIONER

Docket Nos. 28387-84, 28389-84, 28390-84, 42188-85, 44500-85, 6597-86, 11944-86, 36166-86, 39020-86, 24000-87, 11273-88.

61 T.C.M. 2427 (1991)

T.C. Memo. 1991-176

Roger T. and Deborah S. Fritz, et al. v. Commissioner.

United States Tax Court.

Filed April 17, 1991.

Attorney(s) appearing for the Case

Harold Miller III, for the petitioner. J. Anthony Hoefer, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined that petitioners in these consolidated cases were liable for deficiencies in income taxes and additions to tax as follows:

FRITZ, ROGER T. & DEBORAH S.

                                    FRITZ, ROGERT T. & DEBORAH S.

Docket No. 28387-84

                                       Addition to Tax
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