T.C. Memo. 1998-412 UNITED STATES TAX COURT JOHN T. TALKINGTON AND MARGARET K. TALKINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HENRY A. SESSIONS AND BARBARA SESSIONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 19315-96, 19321-96. Filed November 16, 1998. William Norton Baker and J. Mark Wagnon, for petitioners. George E. Gasper, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows: Docket No. Year Deficiency 19315-96 1992 $71,828 1993 89,717Page: 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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