McDONALD v. COMMISSIONER

Docket Nos. 14892-91, 14893-91, 25835-91, 13119-92, 13120-92.

68 T.C.M. 1400 (1994)

T.C. Memo. 1994-607

Bill McDonald, et al. v. Commissioner.

United States Tax Court.

Filed December 12, 1994.


Attorney(s) appearing for the Case

Roderick L. McKenzie, 906 "G" St., Sacramento, Calif., for the petitioners. Kathryn K. Vetter and Bruce E. Gardner, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

In these consolidated cases respondent determined deficiencies in and additions to the Federal income taxes of the individual petitioners and the corporate petitioner as follows:

Petitioner Bill McDonald: Docket Nos. 14892-91; 13119-92

                                                                  Additions to Tax
                                                       ...

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