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LEMOND v. COMMISSIONER

Docket Nos. 28859-90, 29235-90, 13324-91, 13547-91.

64 T.C.M. 1489 (1992)

T.C. Memo. 1992-702

Gabriele LeMond, et al. v. Commissioner.

United States Tax Court.

Filed December 14, 1992.

Attorney(s) appearing for the Case

Gabriele LeMond and Norman Knapp, pro sese. Kenneth W. McWade, for the respondent.

Memorandum Findings of Fact and Opinion

KORNER, Judge:

Respondent determined deficiencies of income tax and additions to tax against petitioners for the years and in the amounts as follows:

                                                                   Additions to Tax
                                          -------------------------------------------------------------------
Year                         Deficiency
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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