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WENZ v. COMMISSIONER

Docket No. 28427-91.

69 T.C.M. 2961 (1995)

T.C. Memo. 1995-277

Robert Wenz and Judith Wenz v. Commissioner.

United States Tax Court.

Filed June 21, 1995.

Attorney(s) appearing for the Case

Lawrence C. Rubin and Daniel G. Pappano, Chicago, Ill., for the petitioners. Scott M. Estill and Jonathan P. Decator, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

On October 2, 1991, respondent mailed to petitioners a timely notice of deficiency in which respondent determined deficiencies in petitioners, joint Federal income tax for 1986, 1987, and 1988 and additions to tax as follows:

                                                              Additions to Tax
                                            ----------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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