T.C. Memo. 1997-284
UNITED STATES TAX COURT
JAMES J. LENCKE AND JANENE B. LENCKE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8787-95. Filed June 24, 1997.
Margret G. Robb and Suzanne C. Klinghammer, for
petitioners.
Angela J. Kennedy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge:1 Respondent determined deficiencies in
petitioners' Federal income taxes and penalties for the taxable
years 1990, 1991, and 1992 as follows:
1 With the consent of counsel for the parties, the Chief
Judge reassigned this case, after the death of Judge Irene F.
Scott, to Judge Howard A. Dawson, Jr., for disposition on the
existing record.
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