T.C. Memo. 2006-125 UNITED STATES TAX COURT TIMOTHY J. AND JOAN M. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13635-01. Filed June 15, 2006. Brett J. Miller, for petitioners. Timothy A. Lohrstorfer, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined the following deficiencies with respect to petitioners’ Federal income taxes: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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