T.C. Memo. 1997-193 UNITED STATES TAX COURT BEVERLY GORDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent RONALD GORDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9887-95, 9900-95. Filed April 24, 1997. Vincent R. Barrella, for petitioner in docket No. 9887-95. Ronald Gordon, pro se in docket No. 9900-95. Rajiv Madan and Anthony J. Kim, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in petitioners' Federal income tax:1 1 Respondent issued one notice of deficiency (notice) to both (continued...)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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