T.C. Memo. 1997-165 UNITED STATES TAX COURT ESTATE OF DAVID J. DICKERSON, DECEASED, DOROTHY DICKERSON, EXECUTOR AND DOROTHY DICKERSON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 23458-94, 23459-94, Filed April 1, 1997. 23518-94. Audrey J. Orlando, for petitioner. Lavonne D. Lawson, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in, additions to, and penalties on petitioners' Federal income taxes: 1 Cases of the following petitioners are consolidated herewith: Michael and Beverly Michoff, docket No. 23459-94; Michael Michoff, Jr., and Kimberly L. Michoff, f.k.a. Kimberly Colombo, docket No. 23518-94.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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