SPEARBECK v. COMMISSIONER

Docket No. 15767-92.

70 T.C.M. 258 (1995)

T.C. Memo. 1995-357

Tim H. Spearbeck and Mari Lyn Spearbeck v. Commissioner.

United States Tax Court.

Filed August 1, 1995.


Attorney(s) appearing for the Case

Matthew W. Stanley, Jr. and Leon Misterek, Seattle, Wash., for the petitioners. Robert S. Scarbrough and John Altman, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge:

Respondent determined deficiencies and additions to tax in the Federal income taxes of petitioners for the taxable years 1985, 1986, and 1987 in the amounts as follows:


                                          Additions to Tax                     Additional Interest
                    -------------------------------------------...

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