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
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