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McCURLEY v. COMMISSIONER

Docket Nos. 10499-94, 10500-94, 6557-95.

74 T.C.M. 318 (1997)

T.C. Memo. 1997-371

William L. McCurley and Victoria J. McCurley, et al. v. Commissioner.

United States Tax Court.

Filed August 14, 1997.

Attorney(s) appearing for the Case

Joseph Warren III, Charlotte, N.C., and C. Ralph Kinsey, Jr., for the petitioners. Ross A. Rowley and Paul G. Topolka, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

Respondent determined the following deficiencies, addition to tax, and accuracy-related penalties relating to petitioners' Federal income taxes:

William L. McCurley and Victoria J. McCurley, docket No. 10499-94

                                                                         Addition to Tax
Year            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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