BONTY v. COMMISSIONER

Docket Nos. 19640-96, 19641-96.

74 T.C.M. 322 (1997)

T.C. Memo. 1997-372

Tyson Bonty and Torie A. Stephens v. Commissioner. Tyson Bonty v. Commissioner.

United States Tax Court.

Filed August 14, 1997.


Attorney(s) appearing for the Case

Tad D. Ransopher, Atlanta, Ga., for the petitioners. David Delduco, for the respondent.


MEMORANDUM OPINION

WELLS, Judge:

These cases are before the Court on respondent's motions to dismiss for lack of jurisdiction.

Respondent determined deficiencies in petitioners' Federal income taxes and penalties as follows:

Tyson Bonty and Torie A. Stephens. docket No. 19640-96

                                                                              Penalty
Year                                          ...

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