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: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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