T.C. Memo. 2000-187 UNITED STATES TAX COURT ALFRED J. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ALFRED J. MARTIN, JR. and AMILU S. ROTHHAMMER f.k.a. AMILU S. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 32146-86, 22961-88.1 Filed June 27, 2000. Patricia Tucker, for petitioner. Pamelya P. Herndon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies and additions to tax in these consolidated cases as follows: 1 These cases were consolidated for trial, briefing, and opinion.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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