T.C. Memo. 1996-509 UNITED STATES TAX COURT FREDERICK G. HARRISON, SR. AND ESTATE OF CATHERINE HARRISON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26617-93. Filed November 14, 1996. Dermot F. Kennedy, for petitioners. James C. Fee, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a $62,125 deficiency in petitioners' 1989 Federal income tax and a $12,425 accuracy- related penalty for that year.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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