T.C. Memo. 1995-511 UNITED STATES TAX COURT WILLIAM C. AND ELAINE GASKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent PASQUALE T. QUINN AND SABINA A. QUINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8509-91, 8539-91. Filed October 26, 1995. James J. Riley, for petitioners. Keith L. Gorman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARKER, Judge: Respondent determined deficiencies in Federal income tax for petitioners William C. and Elaine Gaskins and additions to tax for fraud under section 6653(b) for William C. Gaskins as follows:Page: 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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