T.C. Memo. 1997-243 UNITED STATES TAX COURT GERALD D. AND CATHERINE LEIBOWITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3542-94. Filed May 29, 1997. Ronald G. Wohl and Robert S. Barnett, for petitioners. Nicholas G. Kokis and Lewis J. Abrahams, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BEGHE, Judge: Respondent determined the following deficiencies and additions to tax in petitioners' Federal income taxes: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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