GOW v. COMMISSIONER

Docket No. 25651-96.

79 T.C.M. 1680 (2000)

T.C. Memo. 2000-93

Robert T. and Kay F. Gow v. Commissioner.

United States Tax Court.

Filed March 20, 2000.


Attorney(s) appearing for the Case

Craig D. Bell, Richmond, Virginia, and James C. Roberts, for the petitioners. William Henck and Timothy B. Heavner, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

In a notice of deficiency dated August 29, 1996, respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:

                                                                 Penalties
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                                                            Sec.
                    
                    
                    

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