T.C. Memo. 2006-112 UNITED STATES TAX COURT HUGH G. AND NORMA J. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10334-03. Filed May 31, 2006. Joe Alfred Izen, Jr., for petitioners. Anne W. Durning, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies and penalties with respect to petitioners’ Federal income tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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