T.C. Memo. 2003-180
UNITED STATES TAX COURT
RAY W. AND MARILYN S. SOWARDS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10025-99, 11144-00. Filed June 19, 2003.
David M. Kirsch, for petitioner Ray W. Sowards.
Basil J. Boutris, for petitioner Marilyn S. Sowards.
Andrew R. Moore, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: These cases were consolidated by motion of the
parties for purposes of trial, briefing, and opinion. Respondent
determined deficiencies in petitioners’ Federal income taxes,
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