T.C. Memo. 2008-17 UNITED STATES TAX COURT DWIGHT S. & ANTONINA K. PLATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HERBERT & CHRISTINE BANGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4467-06, 7221-06. Filed January 31, 2008. W. Randolph Shump, for petitioners in docket No. 4467-06. Stuart Henry Levine, for petitioners in docket No. 7221-06. Bradley C. Plovan, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, and accuracy-related penalties under sectionPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008