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McGIRL v. COMMISSIONER

Docket No. 11510-94.

72 T.C.M. 66 (1996)

T.C. Memo. 1996-313

Richard K. and Christine M. McGirl v. Commissioner.

United States Tax Court.

Filed July 11, 1996.

Attorney(s) appearing for the Case

Mark A. Pridgeon, Edina, Minn., for the petitioners.

Jonathan P. Decatorsmith, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined the following deficiencies in and penalties on petitioners' Federal income taxes:

                                                          Accuracy-related penalties    Penalty
                                                          --------------------------   ---------
Year                                         Deficiency       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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