T.C. Memo. 1997-538
UNITED STATES TAX COURT
CLYDE E. OWENS AND MARIE W. OWENS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JANET L. FELTRINELLI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 26716-93, 27265-93. Filed December 4, 1997.
Clyde E. Owens, Marie W. Owens, and Janet L. Feltrinelli,
pro se.
Amy A. Campbell and Lawrence B. Austin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined that petitioners are
liable for income tax deficiencies and penalties as follows:
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