T.C. Memo. 1996-532
UNITED STATES TAX COURT
MICHAEL W. REHTORIK, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9115-91, 24660-91, Filed December 2, 1996.
24661-91.
David M. Garvin, for petitioner Michael W. Rehtorik.
James P. Dawson and Eli J. Dicker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in
petitioners’ joint Federal income taxes and additions to tax for
1984 and 1985 and deficiencies in petitioner Michael W.
1 Cases of the following petitioners are consolidated
herewith: Michael W. and Barbara B. Rehtorik, docket No. 24660-
91; and Michael W. Rehtorik, docket No. 24661-91.
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