TIMOTHY J. v. COMMISSIONER

Dkt. No. 13635-01.

91 T.C.M. 1267 (2006)

T.C. Memo. 2006-125

Timothy J. and Joan M. Miller v. Commissioner.

United States Tax Court.

June 15, 2006.


Attorney(s) appearing for the Case

Brett J. Miller, for petitioners;

Timothy A. Lohrstorfer, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Respondent determined the following deficiencies with respect to petitioners' Federal income taxes:

Tax Year    Deficiency

1989     $94,685
1991     $23,230
1992     $70,009
1993     $38,083
1994     $23,718
1995      $6,039

After concessions, the issues for decision are:

1. Whether petitioners had sufficient...

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