T.C. Memo. 1997-408 UNITED STATES TAX COURT CHARLES H. BUTLER AND JUDITH K. BUTLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24078-94. Filed September 15, 1997. Sandra G. Scott and Stephen M. Moskowitz, for petitioners. Marion T. Robus, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows: Year Deficiency 1991 $7,669 1992 28,678 1993 1,924Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011