T.C. Memo. 1999-349 UNITED STATES TAX COURT RONALD AND BARBARA KIMMICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 994-90. Filed October 21, 1999. David A. Carris, for petitioners. Timothy S. Sinnott, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: Respondent determined deficiencies in, and additions to, petitioners' Federal income taxes, as follows: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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