T.C. Memo. 1998-460 UNITED STATES TAX COURT GHALARDI INCOME TAX EDUCATION FOUNDATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WILLIAM S. WEBBER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 24817-96, 24826-96. Filed December 30, 1998. Donald S. Fletcher (trustee), for petitioner foundation. William S. Webber, Jr., pro se. Lloyd T. Silberzweig and Andrew P. Crousore, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WHALEN, Judge: Respondent determined the following deficiency in and penalty with respect to the FederalPage: 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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