T.C. Memo. 1997-153
UNITED STATES TAX COURT
CLINTON N. AND NAOMI K. BOHANNON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20925-92. Filed March 26, 1997.
S. Joseph Piazza and David L. Schick, for petitioners.
Willie Fortenberry, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes, an addition to tax, and a
penalty as follows:
Addition to Tax Penalty
Sec. Sec.
Year Deficiency 6661 6662(d)
1988 $198,163 $49,541 --
1989 241,943 -- $48,389
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