T.C. Memo. 1996-436 UNITED STATES TAX COURT CONNIE D. RAY AND ROMA KAY RAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21636-94. Filed September 25, 1996. Ron Lewis, for petitioners. Candace M. Williams, for respondent. MEMORANDUM OPINION K�RNER, Judge: Respondent determined deficiencies in and accuracy-related penalties on petitioners' Federal income taxes for the years and in the amounts as follows:Page: 1 2 3 4 5 6 7 Next
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