T.C. Memo. 1997-554
UNITED STATES TAX COURT
ALEXANDER M. MOYE AND JUDY H. MOYE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3525-95. Filed December 18, 1997.
Stephen R. Klorfein, for petitioners.
Larry D. Anderson and Beverly Bann, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: For 1990, respondent determined that
petitioners have a deficiency in income tax of $42,911 and are
liable for a penalty under section 6662(a) of $8,582.
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