T.C. Memo. 1996-543                                  
                               UNITED STATES TAX COURT                                
                 LAYNE E. PRESLAR AND SUE F. PRESLAR, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 14051-94.                Filed December 17, 1996.           
               Ron Lewis, for petitioners.                                            
               Pamelya P. Herndon, for respondent.                                    
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  Respondent determined a deficiency in                   
          petitioners' 1989 joint Federal income tax of $123,028 and an               
          addition to tax under section 6651(a)(1) of $6,151.                         
Page:     1   2   3   4   5   6   7   8   9   10   Next
Last modified: May 25, 2011