BROWNING v. COMMISSIONER

Docket Nos. 16336-94, 20287-95.

109 T.C. 303 (1997)

CHARLES H. BROWNING, JR., AND PATRICIA L. BROWNING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 25, 1997.


Attorney(s) appearing for the Case

James L. Thompson, Lewis R. Schumann, and Glenn M. Anderson, for petitioners.

Susan T. Mosley and Warren P. Simonsen, for respondent.


HALPERN, Judge:

These consolidated cases involve the following determinations by respondent of deficiencies in petitioners' Federal income taxes:

   Year                                    Deficiency

   1990 ................................    $16,910
   1991 ................................      3,481
   1992 ................................      7,720
   1993 ................................      4,013

The issue...

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