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SCHERPING v. COMMISSIONER

Docket Nos. 12514-90, 12515-90.

76 T.C.M. 248 (1998)

T.C. Memo. 1998-288

Lavern Scherping v. Commissioner. Loren and Jane Scherping v. Commissioner.

United States Tax Court.

Filed August 5, 1998.

Attorney(s) appearing for the Case

Lawrence H. Crosby, for the petitioners. Tracy Anagnost Martinez, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

LaVern Scherping petitioned the Court to redetermine deficiencies in his 1984 through 1986 Federal income taxes and additions to these taxes as follows:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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