T.C. Memo. 1997-321
UNITED STATES TAX COURT
A. LEE PETERSEN AND INI BUILDERS, INC., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24466-93. Filed July 10, 1997.
A. Lee Petersen (an officer), for petitioner INI Builders,
Inc., and pro se.
Kay Hill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes and additions to tax as
follows:1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
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