T.C. Memo. 1997-491 UNITED STATES TAX COURT KENT JENSEN AND CAROL JENSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20121-94. Filed October 29, 1997. J. Craig Carman, for petitioners. Richard W. Kennedy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in petitioners’ joint Federal income taxes, an addition to tax, and an accuracy-related penalty, as follows:Page: 1 2 3 4 5 6 7 8 9 Next
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