T.C. Memo. 2004-256 UNITED STATES TAX COURT GREG WILLIAM GOUVEIA, a.k.a. GREG W. GOUVEIA, a.k.a. GREG GOUVEIA AND CAROL ANN GOUVEIA, a.k.a. CAROL GOUVEIA, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 288-03, 562-03, Filed November 9, 2004. 563-03, 564-03. Joe Alfred Izen, Jr., for petitioners. Michael E. Melone, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: In separate notices of deficiency, respondent determined the following income tax deficiencies and 1Cases of the following petitioners are consolidated herewith: Greg Gouveia and Carol Gouveia, docket No. 562-03; Pago Trust, Phillip Norton, Trustee, docket No. 563-03; and McKenzie Trust, Charles Boatright, Trustee, docket No. 564-03.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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