T.C. Memo. 1997-225 UNITED STATES TAX COURT MARY K. FISHER AND CHARLES F. PATTERSON, ET AL., Petitioners1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6382-95, Filed May 12, 1997. 6383-95, 6384-95. Charles F. Patterson, pro se. John E. Becker, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PANUTHOS, Chief Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 1 The following cases are consolidated herewith: Charles F. Patterson, docket No. 6383-95, and Mary K. Fisher, docket No. 6384-95.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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