T.C. Memo. 2000-181 UNITED STATES TAX COURT PATTY K. COPELAND, A.K.A. PATTY K. WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ALVIN C. COPELAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 23228-90, 23229-90. Filed June 14, 2000. J. Grant Coleman, for petitioners. Elaine Harris Warren and Thomas L. Fenner, for respondent. MEMORANDUM OPINION SWIFT, Judge: In these consolidated cases, respondent determined deficiencies in petitioners’ Federal income taxes and additions to tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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