T.C. Memo. 2002-172 UNITED STATES TAX COURT DONALD G. OREN AND BEVERLY J. OREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2681-00. Filed July 19, 2002. Myron L. Frans, for petitioners. John C. Schmittdiel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined the following deficiencies with respect to petitioners’ Federal income taxes: Year Amount 1993 $1,375,232 1994 2,138,632 1995 1,777,271Page: 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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