T.C. Memo. 2005-64 UNITED STATES TAX COURT D. JEAN BARTELMA AND DAN F. BARTELMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CYNTHIA C. BARTELMA AND JAMES RICHARD BARTELMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 19477-02, 19478-02. Filed March 30, 2005. D. Jean Bartelma and Dan F. Bartelma, pro sese. Cynthia C. Bartelma and James Richard Bartelma, pro sese. Douglas S. Polsky, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: The petitions in these consolidated cases were filed in response to notices of Partial Allowance--Final Determination granting in part and denying in part petitioners’Page: 1 2 3 4 5 6 7 8 9 10 Next
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