T.C. Memo. 1997-353 UNITED STATES TAX COURT RANDALL L. KIRST and MARY M. KIRST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22189-95. Filed July 31, 1997. Curt R. Craton, for petitioners. Willis B. Douglass, for respondent. MEMORANDUM OPINION WRIGHT, Judge: Respondent determined a deficiency of $25,561 in petitioners' Federal income tax for taxable year 1990. Respondent further determined that petitioners are liable for thePage: 1 2 3 4 5 6 7 8 9 Next
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