T.C. Memo. 1997-324 UNITED STATES TAX COURT DOUGLAS R. AND JANE E. PRINCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DOUGLAS R. PRINCE, D.D.S., M.S., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 22467-93, 8457-94.1 Filed July 15, 1997. Richard M. Kates, for petitioners. James S. Stanis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows: 1 These cases were consolidated for purposes of trial, briefing, and opinion.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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