GREEN v. COMMISSIONER

Docket Nos. 8933-94, 6564-96, 26100-96.

76 T.C.M. 189 (1998)

T.C. Memo. 1998-274

David R. Green and Carolyn B. Green v. Commissioner.

United States Tax Court.

Filed July 27, 1998.


Attorney(s) appearing for the Case

W. Kevin Jackson, Salt Lake City, Utah, for the petitioners. S. Mark Barnes, for the respondent.


MEMORANDUM OPINION

PAJAK, Special Trial Judge:

These consolidated cases were heard pursuant to section 7443A(b)(3) of the Code and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined the following deficiencies in income tax, addition to tax, and accuracy-related penalties:

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