T.C. Memo. 1997-146
UNITED STATES TAX COURT
CAMILLE D. SANDS, ET AL.,1 Petitioners v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket Nos. 491-94, 888-94, Filed March 20, 1997.
955-94.
Thomas J. Mitchell, for petitioners.
Patrick J. Murphy, pro se, in docket No. 955-94.
Pamela S. Wilson and Elizabeth A. Maresca, for respondent.
MEMORANDUM OPINION
CLAPP, Judge: Respondent determined the following
deficiencies, additions to tax, and accuracy-related penalties in
petitioners' Federal income taxes:
1 Cases of the following petitioners are consolidated
herewith: Kenneth and Maria Heller, docket No. 888-94; and
Patrick J. Murphy, docket No. 955-94.
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