T.C. Memo. 2006-16
UNITED STATES TAX COURT
HOWARD J. KAPLAN AND BRENDA L. KAPLAN, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20716-03, 20717-03, Filed February 2, 2006.
20718-03.
Thomas F. Foster, Robert A. Brinson, and Christopher C.
Finan, for petitioners.
James R. Rich, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined for the taxable year
1Cases of the following petitioners are consolidated here-
with: Matthew B. Marceron and Sherry R. Marceron, docket No.
20717-03, and Dean A. Caldwell and Cathy M. Caldwell, docket No.
20718-03.
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