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JOHNSTON III v. COMMISSIONER

Docket Nos. 16668-94, 16669-94, 16670-94.

74 T.C.M. 968 (1997)

T.C. Memo. 1997-475

S.K. Johnston III and Julie N. Boyle, f.k.a. Julie N. Johnston, et al. v. Commissioner.

United States Tax Court.

Filed October 20, 1997.

Attorney(s) appearing for the Case

C. Christopher Trower, Atlanta, Ga., Reginald J. Clark, and W. Scott Wright, for the petitioners. Bonnie L. Cameron, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

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

S.K. Johnston III and Julie N. Boyle, f.k.a., Julie N. Johnston, Docket No. 16668-942.2

                                   Additions to Tax
Year                  Deficiency      Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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