T.C. Memo. 2000-127 UNITED STATES TAX COURT HAROLD W. AND JULIA A. KAHLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12318-97. Filed April 10, 2000. Daniel S. Parks and W. McNab Miller III, for petitioners. Roberta L. Shumway, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes as follows: Year Deficiency 1992 $41,815 1993 83,435 1994 79,173Page: 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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