T.C. Memo. 1997-411
UNITED STATES TAX COURT
GARY L. PIERCE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
GARY L. PIERCE AND MARY C. PIERCE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6086-94, 6226-94. Filed September 16, 1997.
Frank W. Louis, for petitioners.
Robert E. Marum, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax and accuracy-related penalties as
follows:
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