T.C. Memo. 1997-101
UNITED STATES TAX COURT
ALLIED MARINE SYSTEMS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RICHARD M. GIBBONS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10508-95, 10509-95. Filed February 27, 1997.
Mark E. Kellogg and William F. Krebs, for petitioners.
Susan T. Mosley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Chief Judge: In these consolidated cases, respondent
determined deficiencies in, additions to, and a penalty on
petitioners' Federal income taxes as follows:
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Last modified: May 25, 2011