T.C. Memo. 1997-374 UNITED STATES TAX COURT STANLEY L. WADE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent STANLEY L. AND JANET WADE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4623-94, 4703-94. Filed August 18, 1997. J. Jay Bullock and Karen Bullock Kreeck, for petitioners. Joel A. Lopata, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in and additions to petitioners’ joint Federal income taxes and a deficiency in and additions to petitioner Stanley Wade’s (petitioner’s) individual Federal income tax, as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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