T.C. Memo. 1996-464 UNITED STATES TAX COURT JOYCE E. AND JEROME G. BEERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26995-93. Filed October 16, 1996. Joyce E. Beery and Jerome G. Beery, pro sese. Thomas F. Eagan, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in petitioners' joint Federal income taxes for 1989, 1990, and 1991, and accuracy-related penalties for 1989 and 1990, as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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