T.C. Memo. 2004-117 UNITED STATES TAX COURT CONRAD JANIS AND MARIA G. JANIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CARROLL JANIS AND DONNA L. SELDIN JANIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 14318-01, 1344-02. Filed May 12, 2004. Andrew J. Wilson, Brian D. Caplan, and Vicki G. Cheikes, for petitioners in docket No. 14318-01. Michael Schlesinger, for petitioners in docket No. 1344-02. Lydia A. Branche and Shawna A. Early, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioners Conrad Janis and Maria G. Janis’s (Conrad and Maria)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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