T.C. Memo. 1997-106 UNITED STATES TAX COURT NATHANIEL L. WARD, SR., AND IRENE E. WARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 2167-95, 19590-95. Filed March 3, 1997. Nathaniel L. Ward, Sr., and Irene E. Ward, pro se. William Henck, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent, by means of two separate notices of deficiency, determined deficiencies in petitioners’ Federal income tax and an accuracy-related penalty as follows:Page: 1 2 3 4 5 6 7 8 9 10 Next
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