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COULTER v. COMMISSIONER

Docket Nos. 30098-82, 30099-82, 30100-82, 22747-84, 22748-84, 22749-84.

53 T.C.M. 298 (1987)

T.C. Memo. 1987-121

Barbara Coulter and Ted V. Coulter v. Commissioner.

United States Tax Court.

Filed March 4, 1987.

Attorney(s) appearing for the Case

Jon M. Wagner, 1980 Post Oak Boulevard, Houston, Texas, Chris M. Goodrich, and Lionel M. Schooler, for the petitioners. Sheri Wilcox and David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In these consolidated cases, respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                                                                             Additions to Tax
                                                                            Pursuant to Sections1
Petitioner     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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