T.C. Memo. 2004-113 UNITED STATES TAX COURT PAUL S. LINDSEY, JR. AND KRISTEN L. LINDSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16843-02. Filed May 11, 2004. Jim J. Shoemake, Dwight E. Cole, and Matthew S. McBride, for petitioners. Michael W. Bitner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes, an addition to tax, and a penalty 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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