T.C. Memo. 1998-288
UNITED STATES TAX COURT
LAVERN SCHERPING, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
LOREN AND JANE SCHERPING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 12514-90, 12515-90. Filed August 5, 1998.
Lawrence H. Crosby, for petitioners.
Tracy Anagnost Martinez, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: LaVern Scherping petitioned the Court to
redetermine deficiencies in his 1984 through 1986 Federal income
taxes and additions to these taxes as follows:
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