T.C. Memo. 2000-182
UNITED STATES TAX COURT
TOMMY W. AND PAMELA L. BUSBEE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2968-98. Filed June 14, 2000.
William R. Cousins III, for petitioners.
Alvin A. Ohm, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: Respondent determined
deficiencies in petitioners' 1993, 1994, and 1995 Federal income
taxes of $4,736, $5,999, and $4,263, respectively. Unless
otherwise indicated, section references are to the Internal
Revenue Code in effect for the years in issue.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
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