T.C. Memo. 1997-147 UNITED STATES TAX COURT MILO G. AND SARAH E. CHAPMAN, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 20342-94, 20363-94, Filed March 20, 1997. 20560-94. Joann K. Beck, for petitioners. Kathey I. Shaw, for respondent. MEMORANDUM OPINION HAMBLEN, Judge: By four separate notices of deficiency, respondent determined deficiencies, additions to tax, and 1Cases of the following petitioners are consolidated herewith: David E. and Gladys A. Christie, docket No. 20363-94; and Dura-Craft, Inc., docket No. 20560-94.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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