T.C. Memo. 2005-29 UNITED STATES TAX COURT DAN C. AND CASSANDRA T. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18530-02. Filed February 17, 2005. Justin J. Zarcone and Brian P. Morrison, for petitioners. Vivian N. Rodriguez, for respondent. MEMORANDUM OPINION GERBER, Chief Judge: Respondent determined deficiencies in petitioners’ Federal income taxes for 1998 and 1999 as follows: Year Deficiency 1998 $83,171 1999 80,220Page: 1 2 3 4 5 6 7 Next
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