T.C. Memo. 2000-378 UNITED STATES TAX COURT HARLAND AND SHIRLEY STONECIPHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8599-98. Filed December 14, 2000. Linda J. Van Arkel-Greubel, Donald M. Bingham, and Joseph P. Lennart, for petitioners. Edith F. Moates, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes for 1993, 1994, and 1995 as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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