T.C. Memo. 1997-142
UNITED STATES TAX COURT
WILLIAM WHELPLEY, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
WILLIAM AND SARA WHELPLEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 21644-93, 21690-93. Filed March 18, 1997.
Alan L. Frank and David Kessler, for petitioners.
David Breen and Kenneth J. Rubin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the follow-
ing deficiencies in, additions to, and penalties on
petitioners' Federal income tax for the years in issue:
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