T.C. Memo. 2002-112
UNITED STATES TAX COURT
NEIL T. NORDBROCK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
EVELYN R. NORDBROCK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 12755-00, 12756-00. Filed May 3, 2002.
Neil T. Nordbrock and Evelyn R. Nordbrock, pro sese.
Vicki L. Miller, and Robert M. Fowler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies and
additions to tax as follows:
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