COPELAND v. COMMISSIONER

Docket Nos. 23228-90, 23229-90.

79 T.C.M. 2127 (2000)

T.C. Memo. 2000-181

Patty K. Copeland, a/k/a Patty K. White v. Commissioner. Alvin C. Copeland v. Commissioner.

United States Tax Court.

Filed June 14, 2000.


Attorney(s) appearing for the Case

J. Grant Coleman, for the petitioners. Elaine Harris Warren and Thomas L. Fenner, for the respondent.


MEMORANDUM OPINION

SWIFT, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

                                                                          Additions to Tax
                                              --------------------------------------------------------------------------
Year                             Deficiency...

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