T.C. Memo. 1997-349
UNITED STATES TAX COURT
JOHN F. DAUGHARTY AND SARAH R. DAUGHARTY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
FAYE E. DAUGHARTY, Petitioner v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket Nos. 6023-95, 6280-95. Filed July 29, 1997.
James D. O'Donnell and John W. West, III, for petitioners
John F. and Sarah R. Daugharty.
Kenneth G. Anderson, James P. Stevens, and John Callender
(specially recognized), for petitioner Faye E. Daugharty.
Willie Fortenberry, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
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