JENSEN v. COMMISSIONER

Docket No. 20121-94.

74 T.C.M. 1076 (1997)

T.C. Memo. 1997-491

Kent Jensen and Carol Jensen v. Commissioner.

United States Tax Court.

Filed October 29, 1997.


Attorney(s) appearing for the Case

J. Craig Carman, Salt Lake City, Utah, for the petitioners. Richard W. Kennedy, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

Respondent determined deficiencies in petitioners' joint Federal income taxes, an addition to tax, and an accuracy-related penalty, as follows:

                                                                          Accuracy-Related
                                                        Addition to Tax        Penalty<...

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