T.C. Memo. 2001-325
UNITED STATES TAX COURT
JOHN A. ROWE AND DONNA L. ROWE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20890-93, 21346-94. Filed December 28, 2001.
Rodney S. Klein, for petitioner Donna L. Rowe.
John A. Rowe, pro se.
Stephen R. Takeuchi, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes, additions to tax, and
penalties as follows:1
1The fraud additions to tax pursuant to sec. 6653(b) for the
taxable years 1987 and 1988, and the fraud penalty pursuant to
(continued...)
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