CROUCH v. COMMISSIONER

Docket No. 8579-88.

59 T.C.M. 938 (1990)

T.C. Memo. 1990-309

Holmes F. Crouch and Irma J. Crouch v. Commissioner.

United States Tax Court.

Filed June 20, 1990.


Attorney(s) appearing for the Case

Alexander F. Eagle III, 2166 The Alameda, San Jose, Calif., for the petitioners. Steven J. Sibley, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent, in his notices of deficiency, determined deficiencies in petitioners' Federal income taxes and additions to tax for the following years and in the following amounts:

                                                               Additions To Tax
                                                                  Sections1
   Tax Year...

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