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FERGUSON v. COMMISSIONER

Docket Nos. 21808-93, 18250-94.

108 T.C. 244 (1997)

MICHAEL FERGUSON AND VALENE FERGUSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ROGER N. FERGUSON AND SYBIL FERGUSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 28, 1997.

Attorney(s) appearing for the Case

David R. Bosse, for petitioners.

Robert First (specially recognized), for petitioners.

Stephen M. Miller, for respondent.

HALPERN, Judge:

These consolidated cases involve the following determinations by respondent of deficiencies in, additions to, and penalties on petitioners' Federal income tax:

Docket No. 21808-93              Michael Ferguson and Valene Ferguson

                                     Additions to tax and penalties

   Year     Deficiency     Sec. 6653     Sec. 6654     Sec. 6661     Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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