T.C. Memo. 2000-104
UNITED STATES TAX COURT
LAURO G. AND GAYLE W. GUADERRAMA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
STEVE H. BENAVIDEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16255-97, 20939-97. Filed March 28, 2000.
Towner Leeper, for petitioners in docket No. 16255-97.
Ramon Acosta, for petitioner in docket No. 20939-97.
Rosemary Schell, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: In separate notices of deficiency,
respondent took a protective position and determined deficiencies
in petitioners’ Federal income taxes as follows:
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