T.C. Memo. 1997-475 UNITED STATES TAX COURT S.K. JOHNSTON, III AND JULIE N. BOYLE, F.K.A. JULIE N. JOHNSTON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16668-94, 16669-94, Filed October 20, 1997. 16670-94. C. Christopher Trower, Reginald J. Clark, and W. Scott Wright, for petitioners. Bonnie L. Cameron, for respondent. MEMORANDUM OPINION PARR, Judge: Respondent determined deficiencies in, additions to, and a penalty on petitioners' Federal income tax as follows: 1 By order of this Court dated Dec. 11, 1995, cases of the following petitioners were consolidated herewith for purposes of trial, briefing, and opinion: S.K. Johnston, Jr., docket No. 16669-94; S.K. Johnston, Jr., and Gillian S. Johnston, docket No. 16670-94.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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