BLEDSOE v. COMMISSIONER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and a penalty as follows:

Year                               Deficiency           Additions to Tax                  Penalty
                                                    Sec.             Sec.        Sec.
                                      ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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