T.C. Memo. 1999-193
UNITED STATES TAX COURT
RICHARD C. AND HATTIE M. MARTIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
WILLIAM L. AND SYLVIA L. MARTIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18241-97, 18247-97. Filed June 15, 1999.
William M. Weintraub and Brian J. Wright, for petitioners.
Michael H. Salama and Ian Russell, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: These cases were consolidated for purposes of
trial, briefing, and opinion.
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