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LOBE v. COMMISSIONER

Docket No. 19157-99.

82 T.C.M. 373 (2001)

T.C. Memo. 2001-204

Jimmy A. and Cindy R. Lobe v. Commissioner.

United States Tax Court.

Filed August 6, 2001.

Attorney(s) appearing for the Case

Jimmy Lobe and Cindy Lobe, pro sese. Robert S. Scarbrough, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

Petitioners petitioned the Court to redetermine respondent's determinations as to their 1995 and 1996 Federal income taxes. As to the respective years, respondent determined in a notice of deficiency issued to Jimmy A. Lobe (Mr. Lobe) that he was liable for deficiencies of $47,563 and $29,296, failure to file additions to tax of $11,879 and $6,592 under section...

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