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PODD v. COMMISSIONER

Docket Nos. 20225-93, 20226-93, 20227-93, 20228-93, 20229-93, 6209-94, 6210-94, 6211-94, 6212-94, 6213-94, 6214-94.

75 T.C.M. 2575 (1998)

T.C. Memo. 1998-231

Stephen D. Podd, et al. v. Commissioner.

United States Tax Court.

Filed June 30, 1998.

Attorney(s) appearing for the Case

Kevin M. Flynn and Julian W. Dority, for the petitioners. John Aletta, Elise Frost Alair, and Bradford A. Johnson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

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

Stephen D. Podd, Docket Nos. 20225-93, 6212-94:

                                                  Penalties
Year                                Deficiency   Sec. 6662(a)<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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