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SCHRUM v. COMMISSIONER

Docket No. 4859-91.

65 T.C.M. 2207 (1993)

T.C. Memo. 1993-124

Jake Z. Schrum and Ruby E. Schrum, Dannie L. Schrum and Jeanette V. Schrum, and Donald L. Moore and Judith A. Moore v. Commissioner.

United States Tax Court.

Filed March 30, 1993.

Attorney(s) appearing for the Case

Donald L. Moore, for the petitioners. Scott Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

By separate notices of deficiency, respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

Jake Z. Schrum and Ruby E. Schrum

                                                             Additions to Tax

                                      Sec.          Sec.           Sec.           Sec.      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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