T.C. Memo. 1997-400
UNITED STATES TAX COURT
CARL E. JONES AND ELAINE Y. JONES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23676-93. Filed September 10, 1997.
William E. Frantz and John B. Grattan, for petitioners.
Eric B. Jorgensen, for respondent.
MEMORANDUM OPINION
PARR, Judge: Respondent determined deficiencies in, and
penalties on, the Federal income tax for 1989, 1990, and 1991 of
Carl E. Jones (petitioner) and Elaine Y. Jones (Mrs. Jones) as
follows:
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