T.C. Memo. 1997-54 UNITED STATES TAX COURT STANLEY M. KURZET AND ANNE L. KURZET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27982-91. Filed January 29, 1997. J. Gordon Hansen and Daniel M. Allred, for petitioners. M.K. Mortensen and Mark H. Howard, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies, additions to tax, and accuracy-related penalties in petitioners' Federal income taxes for 1987, 1988, and 1989, as follows: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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