T.C. Memo. 1996-539
UNITED STATES TAX COURT
S. CLARK JENKINS AND MARY P. JENKINS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20718-94. Filed December 12, 1996.
Randolph G. Abood, for petitioners.
Mary Ann Amodeo and Louis A. Ramunno, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes as follows:
Year Deficiency
1990 $3,100
1991 9,329
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