T.C. Memo. 1996-353 UNITED STATES TAX COURT ANGELA SCHWIMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24583-93. Filed August 1, 1996. Robert D. Howard, for petitioner. Catherine R. Chastanet and Peggy Gartenbaum, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in and additions to petitioner and her husband Martin J. Schwimmer’s (Martin’s) joint 1981, 1982, 1983, and 1984 Federal income taxes 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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