T.C. Memo. 1996-442
UNITED STATES TAX COURT
DAVID ROTHNER AND NANCY J. ROTHNER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26134-93. Filed September 26, 1996.
Francis J. Emmons, for petitioners.
Joseph Ferrick, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies in, and
penalties on, petitioner David Rothner's (petitioner) Federal
income taxes as follows:
Penalty
Year Deficiency Sec. 6662(a)
1989 $246,497 $49,299
1990 88,759 17,752
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