T.C. Memo. 2003-320
UNITED STATES TAX COURT
DAMIAN GERARD AND LEIGH H. GERARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
PETER W. HOBLER AND KATHERINE A. HOBLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 344-01, 346-01. Filed November 20, 2003.
Richard D. Lageson and Brenda L. Talent, for petitioners.
Michael W. Bitner and Steven W. LaBounty, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: In these consolidated cases, respondent
determined deficiencies in petitioners’ 1994 Federal income taxes
as follows:
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Last modified: May 25, 2011