T.C. Memo. 1996-14
UNITED STATES TAX COURT
THOMAS E. AND JOAN A. BENNETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
THEODORE H. AND MARILYN F. BLACK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 31758-85, 36202-86. Filed January 22, 1996.
Elliot I. Miller, for petitioners.
Maureen T. O'Brien and Paul T. Colleran, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: These consolidated cases were assigned to
Special Trial Judge Norman H. Wolfe pursuant to the provisions of
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