T.C. Memo. 2001-47 UNITED STATES TAX COURT WALTER O. BOWEN AND SUSAN M. BOWEN, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13714-99, 13723-99, Filed February 27, 2001. 13724-99. Edward G. Marshall, for petitioners. Fred E. Green, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: In separate notices of deficiency, respondent determined the following income tax deficiencies and 1Cases of the following petitioners are consolidated herewith: Bow N Arrow Family Trust, docket No. 13723-99; and Naturally Right Co., a.k.a. Naturally Right Company, docket No. 13724-99.Page: 1 2 3 4 5 6 7 8 9 10 Next
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