T.C. Memo. 2005-18
UNITED STATES TAX COURT
SAM F. FORD AND INGRID D. FORD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4691-99. Filed February 1, 2005.
Kenneth G. Gordon and Mortimer L. Laski,1 for petitioners.
Shirley M. Francis, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court to
redetermine a $998,754 deficiency in their 1986 Federal income
tax, a related $749,066 addition to tax under section
1 Mr. Gordon and Mr. Laski entered the case on Oct. 2, 2002.
Joseph M. Wetzel, Russel A. Sandor, Michael C. Wetzel, and Darin
Christensen entered the case on Apr. 30, 1999, on petitioners’
behalf, but withdrew on Oct. 4, 2002.
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Last modified: May 25, 2011