T.C. Memo. 1999-142 UNITED STATES TAX COURT GREGORY H. AND ELIZABETH A. PRICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18727-96. Filed April 29, 1999. Henry W. Tom and Rick Kilfoy, for petitioners. Richard A. Rappazzo, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies, additions to tax, and penalties with regard to petitioners' 1989, 1990, and 1991 Federal income tax liabilities 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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