T.C. Memo. 1996-216
UNITED STATES TAX COURT
CARL J.D. BAUMAN AND MARGARET A. BAUMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 37669-85, 38099-85. Filed May 2, 1996.
Robert L. Manley, for petitioners.
Linda J. Wise, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined deficiencies in and
additions to petitioners’ Federal income taxes as follows:1
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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