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 (continued...)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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