T.C. Memo. 2000-23 UNITED STATES TAX COURT STEPHEN L. AND DORALYNN GOODMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOHN R. AND PHYLLIS G. RAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15386-98, 16864-98. Filed January 19, 2000. Howard A. Weinberger, for petitioners. Kenneth L. Bressler and Ann S. O’Blenes, for respondent. MEMORANDUM OPINION FOLEY, Judge: By notice dated June 24, 1998, respondent determined deficiencies in, and penalties relating to, StephenPage: 1 2 3 Next
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