T.C. Memo. 1996-70 UNITED STATES TAX COURT BRYAN J. AND CHRISTINE N. BAUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12366-94. Filed February 21, 1996. J. Scott Broome, for petitioners. Carol A. Szczepanik, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes and an addition to tax and penalties as follows: Addition to Tax & Penalties Sec. Sec. Year Deficiency 6653(a)(1) 6662(a) 1988 $4,242 $212 --- 1990 7,724 --- $1,545Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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