VANDERSCHRAAF v. COMMISSIONER

Docket Nos. 37087-86, 6079-88, 8910-88, 21729-88.

74 T.C.M. 7 (1997)

T.C. Memo. 1997-306

John C. Vanderschraaf and Cornelia Vanderschraaf, et al. v. Commissioner.

United States Tax Court.

Filed July 2, 1997.


Attorney(s) appearing for the Case

Michael J. Christianson, for the petitioners. Elizabeth Girafalco Chirich and Susan K. Greene, for the respondent.


MEMORANDUM OPINION

SWIFT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and increased interest, as follows:

                                Docket Nos. 37087-86 and 8910-88

John C. and Cornelia Vanderschraaf

                                           Increased Interest and Additions to Tax
                            ----------------------------------------------...

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