T.C. Memo. 1996-260 UNITED STATES TAX COURT PATRICK W. HEALEY AND NANCY L. MARSHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 222-94, 2613-95. Filed June 6, 1996. Patrick W. Healey, for petitioners. Lisa K. Hartnett, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined that petitioners are liable for a deficiency in Federal income tax, an addition to tax, and a penalty as follows: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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