T.C. Memo. 1997-477 UNITED STATES TAX COURT DAVID DOBRICH AND NAOMI DOBRICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3832-95, 7382-96. Filed October 20, 1997. John M. Youngquist and Donald L. Feurzeig, for petitioners. Daniel J. Parent, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined deficiencies in petitioners' 1989 and 1990 Federal income tax in the amounts of $1,111,292 and $1,111,320, respectively, and section 6663(a)1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.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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