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BOT v. COMMISSIONER

Docket No. 7970-98.

78 T.C.M. 220 (1999)

T.C. Memo. 1999-256

Vincent E. and Judy Bot v. Commissioner.

United States Tax Court.

Filed August 3, 1999.

Attorney(s) appearing for the Case

Garry A. Pearson and Jon J. Jensen, for the petitioners. Blaine C. Holiday, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PAJAK, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.

FINDINGS OF FACT

Respondent determined deficiencies in petitioners' 1993, 1994, and 1995 Federal income taxes in the amounts of...

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