T.C. Memo. 1998-203 UNITED STATES TAX COURT RAMON A. GARCIA AND BERTHA E. GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21532-95. Filed June 3, 1998. Richard M. Taylor and James E. McCutcheon III, for petitioners. Elizabeth A. Owen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WHALEN, Judge: Respondent determined the following deficiencies in, and accuracy-related penalties with respect to, petitioners' Federal income tax:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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