T.C. Memo. 1997-255
UNITED STATES TAX COURT
WILLIAM P. SHORT, JR. AND MARY E. SHORT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13666-95. Filed June 9, 1997.
Mark D. Olson and Eugene H. Bayard, for petitioners.
Alan R. Peregoy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes of $5,828 for 1991 and $35,681
for 1992. These deficiencies result from respondent's disallowance
of petitioners' carryforwards of the unused portions of a
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