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KARCHO v. COMMISSIONER

Docket No. 14400-96.

80 T.C.M. 44 (2000)

T.C. Memo. 2000-213

Manuel and Margaret Karcho v. Commissioner.

United States Tax Court.

Filed July 13, 2000.

Attorney(s) appearing for the Case

Erwin A. Rubenstein and Robert W. Siegel, for the petitioners. Timothy S. Murphy, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Respondent determined the following deficiencies, additions to tax, and penalties with respect to petitioners' Federal income taxes:

                                                    Additions to Tax and Penalties
                                               ---------------------------------------
                                                   Sec.            Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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