T.C. Memo. 1998-136 UNITED STATES TAX COURT MELVYN L. BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DARLENE K. CARVIN, FORMERLY DARLENE C. BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 21039-93, 21040-93. Filed April 6, 1998. D. Derrell Davis, for petitioner in docket No. 21039-93. Stephen P. Hale and James R. Hall, Jr., for petitioner in docket No. 21040-93. Edsel Ford Holman, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined deficiencies in petitioners' Federal income tax of $384,753 and $251,411, for taxable years 1985 and 1986, respectively, and a deficiency of $309,459 for taxable year 1988.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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