T.C. Memo. 1996-271 UNITED STATES TAX COURT ROBERT D. SPARROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent N. LARAE SPARROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7127-94, 7128-94. Filed June 12, 1996. Robert D. Sparrow and N. LaRae Sparrow, prosese. Fred E. Green, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Robert D. Sparrow (Mr. Sparrow) and N. LaRae Sparrow (Mrs. Sparrow) separately petitioned the Court to redetermine respondent’s determinations with respect to their 1986, 1987, and 1988 Federal income taxes. Respondent made a separate determination for Mr. Sparrow and a separatePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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