T.C. Memo. 1997-176 UNITED STATES TAX COURT BENJAMIN H. AND DIANE E. ROBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent LEROY C. AND HELEN E. TRNAVSKY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 23456-94, 23884-94. Filed April 10, 1997. A. Lavar Taylor, for petitioners. Ronald M. Rosen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FAY, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and penalties for 1990 through 1992 as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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