T.C. Memo. 1996-186
UNITED STATES TAX COURT
PETERS, GAMM, WEST & VINCENT, INC., RICHARD L. WEST,
JUDITH L. WEST, MARC A. VINCENT, DEBORAH S. VINCENT,
GARY L. GAMM AND CONNIE F. GAMM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
DON S. AND CONSTANCE J. PETERS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2722-93, 3735-94. Filed April 17, 1996.
Thomas C. Triplett, for petitioners in docket No. 2722-93.
Jack D. Flesher, for petitioners in docket No. 3735-94.
Frank M. Schuler and Michael L. Boman, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
K�RNER, Judge: Respondent determined deficiencies,
additions, and penalties with respect to petitioners' Federal
income taxes for the years and in the amounts as follows:
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011