T.C. Memo. 1999-219
UNITED STATES TAX COURT
BETTY JUNE DYKSTRA AND PIETER DYKSTRA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19438-97. Filed July 2, 1999.
Betty June Dykstra and Pieter Dykstra, pro sese.
Allan D. Hill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in, penalties on, and additions to petitioners'
Federal income taxes:
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