T.C. Memo. 1997-231 UNITED STATES TAX COURT FLOYD L. GARRETT AND DOROTHY G. GARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16771-94. Filed May 19, 1997. James V. Walker and Steven C. Koegler, for petitioners. William R. McCants, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies, an addition to tax, and accuracy-related penalties in petitioners' Federal income taxes as follows:Page: 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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