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COX v. COMMISSIONER

Docket Nos. 9989-99, 9990-99, 9991-99.

82 T.C.M. 336 (2001)

T.C. Memo. 2001-196

Christopher K. and Brenda M. Cox, et al. v. Commissioner.

United States Tax Court.

Filed July 27, 2001.

Attorney(s) appearing for the Case

Gregory W. Bond, for the petitioners. Ann L. Darnold, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

In separate notices of deficiency, respondent determined the following income tax deficiencies, penalties, and additions to tax with respect to petitioners' Federal income taxes:2

Christopher K. Cox (Christopher) & Brenda M. Cox (Brenda), Docket No. 9989-99

                                            Sec. 6662     Sec. 6651(a)(1)<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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