T.C. Memo. 1997-547
UNITED STATES TAX COURT
STEPHEN F. SCOFIELD AND NANCY E. SCOFIELD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14305-95. Filed December 11, 1997.
Stephen R. Klorfein and Benjamin I. Fink, for petitioners.
Lourdes Gonzalez de Mendoza, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners' income taxes and additions to tax as follows:
Additions to tax
Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1)(A) 6653(a)(1)(B)
1985 $56,672 --
1986 6,343 $18,577 $5,511 1
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