DORSEY v. COMMISSIONER

Docket Nos. 15133-86, 1715-88.

59 T.C.M. 592 (1990)

T.C. Memo. 1990-242

G. Paul Dorsey, Jr. and Kathleen P. Dorsey v. Commissioner. G. Paul Dorsey, Jr. and Kathleen P. Dorsey; George P. Dorsey and Marie L. Dorsey; Lee Clemmer Dorsey and Gayle J. Dorsey; Marc Dorsey; and Philip J. Dorsey and Mary D. Dorsey v. Commissioner.

United States Tax Court.

Filed May 17, 1990.


Attorney(s) appearing for the Case

Gary J. Elkins, 430 Notre Dame St., New Orleans, La., Richard E. Kait, 2728 State St., New Orleans, La., and Jerry F. Palmer, 400 Lafayette St., New Orleans, La., for the petitioners. Linda K. West, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

               G. Paul Dorsey, Jr. and Kathleen Dorsey
                  Docket Nos. 15133-86 and 1715-88

                                                    Additions to tax
                                             ---------------------------------
                   ...

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