T.C. Memo. 1997-61
UNITED STATES TAX COURT
DAVID E. AND MARY R. PRICE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7902-95. Filed February 3, 1997.
David E. Price and Mary R. Price, for petitioners.
Jennifer H. Decker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice of deficiency dated February 15,
1995, respondent determined deficiencies in and an addition to
petitioners' Federal income taxes as follows:
Addition to Tax
Year Deficiency Sec. 6651(a)(1)
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