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PREWITT v. COMMISSIONER

Docket No. 3665-92.

70 T.C.M. 962 (1995)

T.C. Memo. 1995-487

Jack R. Prewitt and Shelley Prewitt v. Commissioner.

United States Tax Court.

Filed October 10, 1995.

Attorney(s) appearing for the Case

Jack R. Prewitt and Shelley Prewitt, pro sese. Howard P. Levine, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined deficiencies in and additions to Federal income tax for petitioners' 1980 through 1983 taxable years as follows:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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