T.C. Memo. 1997-79 UNITED STATES TAX COURT DENNIS A. AND TAI K. PRAEGITZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent KATHLEEN M. DAWES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 719-95, 1344-95. Filed February 13, 1997. Paul D. Sheldon, for petitioners in docket No. 719-95. James G. Roberts, for petitioner in docket No. 1344-95. Robert E. Cudlip, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes for the taxable year 1990: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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