T.C. Memo. 2003-277 UNITED STATES TAX COURT EDWARD P. KNOLL AND MARY K. KING-KNOLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10973-99, 5281-00. Filed September 23, 2003. Robert J. Paley and Scott A. Carlson, for petitioners. Sean R. Gannon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined deficiencies in petitioners’ Federal income tax and penalties for the taxable years 1993, 1994, and 1995, 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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