T.C. Memo. 1996-166 UNITED STATES TAX COURT DERRIL O. LAMB, JR. AND JOYCE LAMB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17253-94. Filed April 1, 1996. Thomas J. Van Meer and D. Kelley Young, for petitioners. Paul Colleran and David N. Brodsky, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes and accuracy-related penalties as follows: Accuracy-Related Penalty Year Deficiency Sec. 6662(a)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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