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ROBSON v. COMMISSIONER

Docket Nos. 23456-94, 23884-94.

73 T.C.M. 2574 (1997)

T.C. Memo. 1997-176

Benjamin H. and Diane E. Robson v. Commissioner. Leroy C. and Helen E. Trnavsky v. Commissioner.

United States Tax Court.

Filed April 10, 1997.

Attorney(s) appearing for the Case

A. Lavar Taylor, for the petitioners. Ronald M. Rosen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and penalties for 1990 through 1992 as follows:

Benjamin H. Robson
& Diane E. Robson
Docket No. 23456-94

                                                                               Penalty
                                           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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