T.C. Memo. 2000-190 UNITED STATES TAX COURT MICHAEL H. GULLEY AND PAULA M. GULLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15606-97. Filed June 27, 2000. Elizabeth A. Copeland and Stanley L. Blend, for petitioners. Rosemary Schell, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes as follows: Year Taxpayer(s) Deficiency 1993 Michael H. Gulley $3,671 1993 Paula M. Gulley 7,986 1994 Michael H. and Paula M. Gulley 68,321Page: 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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