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ISHLER v. COMMISSIONER

Docket Nos. 13468-99, 13469-99.

83 T.C.M. 1410 (2002)

T.C. Memo. 2002-79

Domer L. Ishler v. Commissioner. 20th Century Marketing, Inc. v. Commissioner.

United States Tax Court.

Filed March 28, 2002.

Attorney(s) appearing for the Case

Michael K. Wisner, Huntsville, Alabama, David E. McGehee, and D. Ashley Jones, for the petitioners.

Marshall R. Jones, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                            Domer L. Ishler

                                                                Additions to tax       
Year                          Deficiency     Sec. 6653(b)(1)(A)    Sec. 6653(b)(1)(B) ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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