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LEFLEUR v. COMMISSIONER

Docket No. 720-96.

74 T.C.M. 37 (1997)

T.C. Memo. 1997-312

Lance R. and Elaine C. LeFleur v. Commissioner.

United States Tax Court.

Filed July 7, 1997.

Attorney(s) appearing for the Case

Alan E. Rothfeder, Jo Karen Parr, Montgomery, Ala., and Carla R. Cole, for the petitioners. John F. Driscoll and Shuford A. Tucker, Jr., for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge:

Respondent determined a deficiency in the Federal income tax of petitioners (Lance R. and Elaine C. LeFleur) for the tax year ended December 31, 1991, in the amount of $283,078. (Petitioner Elaine C. LeFleur is a party to this proceeding solely because she filed a joint return with her husband, and the term "petitioner" will be used henceforth to refer to Lance R. LeFleur).

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