T.C. Memo. 1997-286
UNITED STATES TAX COURT
PHILIP D. AND ELEANOR G. WINN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
DAVID A. AND LOUISE A. GITLITZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5358-96, 5359-96. Filed June 24, 1997.
Darrell D. Hallett, Larry N. Johnson, Robert J. Chicoine,
and John M. Colvin, for petitioners.
Keith G. Medleau, for respondent.
MEMORANDUM OPINION
COHEN, Chief Judge: Respondent determined a deficiency of
$242,555 in Philip D. and Eleanor G. Winn's (the Winns) 1992
Federal income tax and a deficiency of $251,192 in David A. and
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