Kent Jensen and Carol Jensen - Page 1

                                       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

Last modified: May 25, 2011