T.C. Memo. 2006-145 UNITED STATES TAX COURT AUSTIN L. MITCHELL AND REBECCA A. MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18129-04. Filed July 6, 2006. Austin L. Mitchell and Priscilla J. Lim (specially recognized), for petitioners. Thomas C. Pliske, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KROUPA, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes and that petitioners werePage: 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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