T.C. Memo. 2001-275 UNITED STATES TAX COURT CRISTEEN B. COMEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID L. COMEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5201-96, 19836-96. Filed October 10, 2001. Cristeen B. Comey and David L. Comey, pro sese. Mark J. Miller and Frederic J. Fernandez, for respondent. MEMORANDUM OPINION BEGHE, Judge: Respondent determined the following deficiencies in and additions to petitioner Cristeen B. Comey’sPage: 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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