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CROCKER v. COMMISSIONER

Docket Nos. 11020-94, 11022-94, 11985-94, 11986-94.

75 T.C.M. 2414 (1998)

T.C. Memo. 1998-204

Jane Crocker, f.k.a. Jane C. Jacobs, et al. v. Commissioner.

United States Tax Court.

Filed June 8, 1998.

Attorney(s) appearing for the Case

Peter S. Buchanan, for the petitioner Jane Crocker. John Gigounas, Edward B. Simpson, and Todd M. Moreno, San Francisco, Calif., for the petitioner Justin M. Jacobs, Jr. Elizabeth L. Groenewegen and Bryce A. Kranzthor, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes, an addition to tax, and penalties as follows:2

Jane Crocker, Docket No. 11020-94, and Justin M. Jacobs, Jr., Docket No. 11985-94:

                                                  Addition to Tax     Penalty
Year                                 Deficiency ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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