T.C. Memo. 1997-99 UNITED STATES TAX COURT EDWARD AND RUTH KELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket Nos. 28233-91, 7795-94. Filed February 25, 1997. Geoffrey J. O'Connor, for petitioner Edward Kelly. Norman Trabulus, for petitioner Ruth Kelly. Andrew J. Mandell and Lewis J. Abrahams, for respondent. SUPPLEMENTAL MEMORANDUM OPINION BEGHE, Judge: In our recently filed Memorandum Findings of Fact and Opinion in these cases (T.C. Memo. 1996-529) (the Opinion), we sustained respondent's determinations ofPage: 1 2 3 4 5 6 7 8 9 10 11 Next
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