NICHOLSON v. COMMISSIONER

Docket Nos. 23884-88, 24549-88.

65 T.C.M. 2478 (1993)

T.C. Memo. 1993-183

Charles S. Nicholson and Linda S. Nicholson v. Commissioner.

United States Tax Court.

Filed April 26, 1993.


Attorney(s) appearing for the Case

Michael P. Mears, 2001-22nd St., Bakersfield, Calif., for petitioner in Docket No. 23884-88. Stephen H. Boyle, 1430 Truxton Ave., Bakersfield, Calif., for petitioner in Docket No. 24549-88. Gregory Arnold, Gregory A. Roth, and Darren M. Larsen, for the respondent.


Memorandum Opinion

HALPERN, Judge:

Respondent, by two notices of deficiency dated June 21, 1988, determined deficiencies in, and additions to, petitioners' Federal income tax as follows:

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

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