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LESLIE v. COMMISSIONER

Docket No. 9814-87.

71 T.C.M. 2233 (1996)

T.C. Memo. 1996-86

Robert G. Leslie and Marilyn B. Leslie v. Commissioner.

United States Tax Court.

Filed February 28, 1996.

Attorney(s) appearing for the Case

Elliott H. Kajan and Steve Mather, for the petitioners. Roger L. Kave, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

By notice of deficiency dated February 20, 1987, respondent determined deficiencies in petitioners' Federal income taxes and additions to tax and increased interest as follows:

                                              Additions to Tax and Increased Interest
                                            -------------------------------------------
                                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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