T.C. Memo. 2000-148 UNITED STATES TAX COURT R. PAUL KROPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LORNA B. KROPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10186-98, 10187-98. Filed April 25, 2000. Maris Baltins and Tamara W. Murock, for petitioners. Julie L. Payne, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: In these consolidated cases, respondent determined the following deficiencies in, additions to, and an accuracy-related penalty on petitioners’ 1994 Federal income tax:Page: 1 2 3 4 5 6 7 8 9 10 Next
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