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PHILLIPS v. COMMISSIONER

Docket No. 8990-95.

73 T.C.M. 2296 (1997)

T.C. Memo. 1997-128

Eugene J. Phillips and Barbara A. Phillips v. Commissioner.

United States Tax Court.

Filed March 11, 1997.

Attorney(s) appearing for the Case

Thomas J. Hall, Roanoke, Va., for the petitioners. John C. McDougal, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and penalties as follows:

                                  Penalty
                                ------------
Year               Deficiency   Sec. 6662(a)

1991 ...........      $14,997         $2,999
1992 ...........       18,847          3,769
1993 ...........       17,898       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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