T.C. Memo. 1998-115 UNITED STATES TAX COURT EDWARD E. AND CONSTANCE M. THORPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent EDWARD E. THORPE AND COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 23895-95, 23900-95. Filed March 23, 1998. Cheryl Frank and Chaya Kundra, for petitioners. Alan R. Peregoy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties in these consolidated cases as follows: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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