T.C. Memo. 1996-39 UNITED STATES TAX COURT TOLBERT S. WILKINSON AND SUZANNE T. WILKINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14862-93. Filed February 1, 1996. Irwin D. Zucker, for petitioners. Gerald L. Brantley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION K�RNER, Judge: Respondent determined deficiencies and penalties with respect to petitioners' Federal income taxes for the years and in the amounts as follows: Penalty Year Deficiency Sec. 6662(a) 1989 $36,896 $7,379 1990 31,212 6,242Page: 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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