T.C. Memo. 1997-123 UNITED STATES TAX COURT ROBERT AND ELLA M. TOLBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3978-95. Filed March 10, 1997. Martin B. King, for petitioners. Ruth Perez, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Chief Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows: Addition to Tax Year Deficiency Sec. 6651(a)(1) 1989 $19,456 -0- 1990 6,013 $1,151.80 1991 15,400 2,844.20Page: 1 2 3 4 5 6 7 8 9 Next
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