T.C. Memo. 1996-117 UNITED STATES TAX COURT DANIEL R. LEAVELL AND EVA LOVENE LEAVELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20032-92. Filed March 11, 1996. David T. Lumerman, for petitioners. John W. Duncan, for respondent. MEMORANDUM OPINION SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for 1985, 1986, and 1987 and additions to tax 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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