T.C. Memo. 2001-124
UNITED STATES TAX COURT
ARTHUR C. BRINCAT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
EDGAR J. BRINCAT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14637-97, 18178-98. Filed May 25, 2001.
Arthur C. Brincat, pro se in docket No. 14637-97.
Donald Del Grande, for petitioner in docket No. 18178-98.
Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a deficiency in income
tax for each petitioner in these consolidated1 cases as follows:
1 These cases have been consolidated for purposes of trial,
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