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:
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