T.C. Memo. 1996-462 UNITED STATES TAX COURT JAMES H. LESTE AND STACY LESTE, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 17310-94, 17311-94, Filed October 15, 1996. 17312-94, 17420-94. Sebastian D'Amico, for petitioners. James J. Posedel and Gordon L. Gidlund, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: In these consolidated cases, respondent determined deficiencies in, an addition to, and penalties on petitioners' Federal income taxes as follows: 1 Cases of the following petitioners are consolidated herewith: Richard W. Moore and Katherine J. Moore, docket No. 17311-94; James H. Leste, docket No. 17312-94; and First Associates Mortgage Corp., docket No. 17420-94.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011