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SANDS v. COMMISSIONER

Docket Nos. 491-94, 888-94, 955-94.

73 T.C.M. 2398 (1997)

T.C. Memo. 1997-146

Camille D. Sands, et al. v. Commissioner.

United States Tax Court.

Filed March 20, 1997.

Attorney(s) appearing for the Case

Thomas J. Mitchell, for the petitioners. Patrick J. Murphy, pro se, in Docket No. 955-94. Pamela S. Wilson and Elizabeth A. Maresca, for the respondent.

MEMORANDUM OPINION

CLAPP, Judge:

Respondent determined the following deficiencies, additions to tax, and accuracy-related penalties in petitioners' Federal income taxes:

     Camille D. Sands-docket No. 491-94

                                                         Additions to tax
                               ---------------------------------------------------------------
                                  Sec.         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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