T.C. Memo. 1997-417                                  
                               UNITED STATES TAX COURT                                
                  KENNETH E. PERRY AND MARY A. HOFER, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                  Docket No. 21336-94.         Filed September 18, 1997.              
                  Bruce W. Powell and Michael H. Gertner, for                         
             petitioners.                                                             
                  John J. Boyle, for respondent.                                      
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
                  WHALEN, Judge:  Respondent determined the following                 
             deficiencies in and additions to petitioners' joint Federal              
             income tax for the years in issue:                                       
Page:     1   2   3   4   5   6   7   8   9   10   11   12   13   14   15   16   17   18   19   20   Next
Last modified: May 25, 2011