T.C. Memo. 1997-395 UNITED STATES TAX COURT JOHN W. MADDEN, JR., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6639-93, 6696-93, Filed August 27, 1997. 6697-93, 6698-93, 6699-93. Sheldon H. Smith, for petitioners. Virginia L. Hamilton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FAY, Judge: Respondent determined deficiencies as follows: 1Cases of the following petitioners are consolidated here- with for purposes of trial, briefing and opinion: Museum of Outdoor Arts, docket No. 6696-93; Cynthia Madden Leitner, docket No. 6697-93; Plaza Developers Holdings, LLC, A Colorado LLC, docket No. 6698-93; Marjorie P. Madden, docket No. 6699-93.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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