SPENCER v. COMMISSIONER

Docket Nos. 16338-95, 22465-95.

110 T.C. 62 (1998)

BILL L. AND PATRICIA M. SPENCER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JOSEPH T. AND SHERYL S. SCHROEDER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 9, 1998.


Attorney(s) appearing for the Case

Oliver C. Murray, Jr., and Stephen S. Ritchey, for petitioners.

Bonnie L. Cameron, for respondent.


WELLS, Judge:

The instant cases were consolidated for purposes of trial, briefing, and opinion, and will hereinafter be referred to as the instant case. Respondent determined deficiencies in petitioners' Federal income tax, additions to tax, and accuracy-related penalties as follows:

Bill L. and Patricia M. Spencer, docket No. 16338-95

                         Additions to tax   ...

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