WRIGHT v. COMMISSIONER

Docket Nos. 1000-90, 18407-90, 27968-90, 26402-91.

66 T.C.M. 214 (1993)

T.C. Memo. 1993-328

William T. Wright and Lynne L. Wright, et al. v. Commissioner.

United States Tax Court.

Filed July 26, 1993.


Attorney(s) appearing for the Case

Stephen H. Boyle, 1430 Truxtun Ave., Bakersfield, Calif., Norman H. Lane, and Frank E. Merideth, Jr., for the petitioners.

Terri A. Merriam and Christopher D. Hatfield, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

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


                                                    Additions to Tax
                                 ----------------------------------------------------
Docket No.   Year   Deficiency ...

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