T.C. Memo. 1996-304
UNITED STATES TAX COURT
ZAHIRUDEEN PREMJI AND CAROL M. PREMJI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
CARL JOHN NORBY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8372-94, 10353-94. Filed July 3, 1996.
Declan J. O'Donnell, for petitioners.
Virginia L. Hamilton, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: In these consolidated cases respondent
determined the following deficiencies in petitioners' Federal
income taxes:
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