T.C. Memo. 1999-340 UNITED STATES TAX COURT VIRGINIA M. MARTEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID E. LANE AND DONNA P. LANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3401-97, 16223-97. Filed October 12, 1999. Woodford G. Rowland, for petitioner in docket No. 3401-97. John E. Cassinat, for petitioners in docket No. 16223-97. Christian A. Speck, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: By separate notices of deficiency, respondent determined deficiencies in petitioners' Federal income taxes as follows:Page: 1 2 3 4 5 6 7 8 Next
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