T.C. Memo. 2001-115 UNITED STATES TAX COURT KEVIN D. CASTRO AND MARGARITA C. CASTRO, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10785-99, 10794-99, Filed May 14, 2001. 10795-99. 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: Castro Family Trust, Kevin Castro, Margarita Castro, Steven Castro, Howie Rossman, Trustees, docket No. 10794-99; and Castro & Co. Jewelers, Kevin Castro, Margarita Castro, Steven Castro, Howie Rossman, Trustees, docket No. 10795-99.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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