T.C. Memo. 1996-419 UNITED STATES TAX COURT LOREN F. PAULLUS AND DONNA PAULLUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RIDGEMARK CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6105-93, 6106-93. Filed September 17, 1996. Clarence J. Ferrari, Jr., George P. Mulcaire, J. Timothy Maximoff, and C. David Spence, for petitioners. Christopher J. Faiferlick and Barbara M. Leonard, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined a deficiency in petitioners Loren F. Paullus and Donna Paullus’ 1989 Federal income tax in the amount of $124,324 and a penalty under sectionPage: 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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