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PREMJI v. COMMISSIONER

Docket Nos. 8372-94, 10353-94.

72 T.C.M. 16 (1996)

T.C. Memo. 1996-304

Zahirudeen Premji and Carol M. Premji v. Commissioner. Carl John Norby v. Commissioner.

United States Tax Court.

Filed July 3, 1996.

Attorney(s) appearing for the Case

Declan J. O'Donnell, Englewood, Colo., for the petitioners. Virginia L. Hamilton, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in petitioners' Federal income taxes:

Petitioners                                            Docket No.   Year   Deficiency

Zahirudeen and Carol M. Premji .....................    8372-94     1990     $18,501
Carl John Norby ....................................   10353-94     1990...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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