T.C. Memo. 2000-20
UNITED STATES TAX COURT
CHARLES AND BEATRICE M. REYNOLDS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12112-97. Filed January 19, 2000.
Thomas F. Howard, for petitioners.
Michael F. O’Donnell, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: Respondent determined
deficiencies of $4,732 and $3,092 in petitioners’ Federal income
taxes for taxable years 1993 and 1994 respectively. Respondent
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