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BURKE v. COMMISSIONER

Docket Nos. 14139-89, 15957-92.

73 T.C.M. 2826 (1997)

T.C. Memo. 1997-237

Datha D. Burke v. Commissioner. Martin M. Burke v. Commissioner.

United States Tax Court.

Filed May 22, 1997.

Attorney(s) appearing for the Case

Mark G. Ayesh, Wichita, Kan., for the petitioners. Michael L. Boman, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

These cases are before the Court, consolidated for trial, briefing, and opinion. See Rule 141. Datha D. Burke petitioned the Court to redetermine respondent's determination of deficiencies in her 1979 through 1982 Federal income taxes. Respondent reflected this determination in a notice of deficiency issued to Mrs. Burke on March 23, 1989. Martin M. Burke petitioned the Court to redetermine respondent...

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