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KEAN v. COMMISSIONER

Docket Nos. 8966-00, 9144-00.

85 T.C.M. 1445 (2003)

T.C. Memo. 2003-163

Patricia P. Kean v. Commissioner. Robert W. Kean III v. Commissioner.

United States Tax Court.

Filed June 4, 2003.

Attorney(s) appearing for the Case

Alan R. Adler, for the petitioner in Docket No. 8966-00.

Jeffrey M. Garrod and Eugenia Yudanin, for the petitioner in Docket No. 9144-00.

Joseph J. Boylan, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

Respondent determined deficiencies in the Federal income tax of petitioner Patricia P. Kean (Ms. Kean) for taxable years 1992, 1993, 1994, 1995, and 1996 of $14,299, $17,419, $20,116, $18,390, and $4,393, respectively. Respondent also determined additions to tax pursuant to section 6651(a)(1) for 1992 and 1994 of $3,557 and $5,029, respectively. Respondent determined deficiencies in the Federal income tax of petitioner Robert...

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