T.C. Memo. 2004-90
UNITED STATES TAX COURT
VIRGINIA FERGUSON, f.k.a. VIRGINIA DEL BOSQUE, AND ESTATE OF
ARMAND J. DEL BOSQUE, DECEASED, LORI DEL BOSQUE, SPECIAL
ADMINISTRATOR, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3275-01, 3276-01, Filed March 29, 2004.
3277-01.
Peter L. Milinkovich, for petitioners.
David L. Zoss, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax, additions to tax, and a penalty
1Cases of the following petitioners are consolidated
herewith: Estate of Armand J. Del Bosque, Deceased, Lori Del
Bosque, Special Administrator, docket No. 3276-01; Bradley T.
Jacobsen and Donna M. Cleare-Jacobsen, docket No. 3277-01.
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