T.C. Memo. 1997-401 UNITED STATES TAX COURT ROBERT E. AND CAROLYN S. HOLMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4870-93, 27120-93. Filed September 10, 1997. Jeffrey A. DeVree and Elizabeth K. Bransdorfer, for petitioners. Terry L. Zabel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WHALEN, Judge: Respondent determined the following deficiencies in and additions to petitioners' Federal income tax for the years in issue: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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