T.C. Memo. 2004-186 UNITED STATES TAX COURT WFO CORPORATION, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6913-02, 6914-02, Filed August 19, 2004. 6915-02, 6916-02. Terence J. Wolfe and Giselle M. Wolfe, pro sese. Giselle M. Wolfe (an officer), for petitioner WFO Corporation. Stephen J. Neubeck and John A. Freeman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes, additions to tax, and 1 Cases of the following petitioners are consolidated herewith: Terence J. and Giselle M. Wolfe, docket No. 6914-02; Terence J. Wolfe, docket No. 6915-02; and Giselle M. Wolfe, docket No. 6916-02.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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