T.C. Memo. 2000-178
UNITED STATES TAX COURT
KENNETH J. NISSLEY AND TERRI C. CONNOR-NISSLEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20757-98. Filed May 30, 2000.
W. Curtis Elliott, Jr., William R. Culp, Jr.,
and Niles A. Elber, for petitioners.
Timothy S. Sinnott, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: Respondent determined
deficiencies in petitioners’ Federal income taxes for the taxable
years 1994, 1995, and 1996 in the amounts of $9,189, $9,446, and
$7,495, respectively.
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