T.C. Memo. 2007-364 UNITED STATES TAX COURT FRANK H. AND MARLA C. BLACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15629-04. Filed December 10, 2007. Frank H. and Marla C. Black, pro se. J. Craig Young, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: Respondent determined the following deficiencies in income tax and penalties for petitioners’ 1991 and 1992 taxable years:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008