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LANG v. COMMISSIONER

Docket No. 18735-91.

66 T.C.M. 1027 (1993)

T.C. Memo. 1993-474

Gordon R. Lang and Angelika Lang v. Commissioner.

United States Tax Court.

Filed October 13, 1993.

Attorney(s) appearing for the Case

J. Gordon Hansen, 201 S. Main St., Salt Lake City, Utah, for the petitioners. Richard W. Kennedy, for the respondent.

Memorandum Opinion

SWIFT, Judge:

Respondent determined deficiencies and additions to petitioners' joint Federal income taxes as follows:

                                                                     Additions to Tax
                                           -----------------------------------------------------------------
                                              Sec.           Sec.             Sec. ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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