Wayne L. Patrick - Page 1

                                 T.C. Memo. 1998-30                                   


                               UNITED STATES TAX COURT                                


                           WAYNE L. PATRICK, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                           BRIAN J. PATRICK, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos.  26419-96, 26420-96.     Filed January 26, 1998.           



               Joseph Falcone and Brian H. Rolfe, for petitioners.                    
               Mark L. Hulse and Laurence D. Ziegler, for respondent.                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               LARO, Judge:  On October 4, 1996, respondent issued separate           
          notices of deficiency to Brian J. Patrick (Brian) and Wayne L.              
          Patrick (Wayne) based on their failure to include in gross income           
          the distributions from a qualified profit-sharing plan and on               





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