T.C. Memo. 2001-311 UNITED STATES TAX COURT WAYNE AND PAMELA BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6522-95. Filed December 13, 2001. Ketia Berry Wick and Rando Berry Wick, for petitioners. Robert S. Scarbrough, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WOLFE, Special Trial Judge: In so-called affected items notices of deficiency, respondent determined additions to tax with respect to petitioners’ Federal income taxes for the years and in the amounts as shown below:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011