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GOULD v. COMMISSIONER

Docket Nos. 5887-07L, 4592-08, 11606-10L.

139 T.C. 418 (2012)

THEODORE B. GOULD AND ESTATE OF HELEN C. GOULD, DECEASED, THEODORE B. GOULD, EXECUTOR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 2012.

Attorney(s) appearing for the Case

Samuel Charles Ullman and W. Patrick Hancock , for petitioners in docket Nos. 5887-07L and 4592-08.

Theodore B. Gould, pro se and for the Estate of Helen C. Gould in docket No. 11606-10L.

William John Gregg and Erin R. Hines , for respondent in docket Nos. 5887-07L and 4592-08.

William John Gregg , for respondent in docket No. 11606-10L.

                                  CONTENTS

FINDINGS OF FACT....................................................... 423

OPINION................................................................ 431

I.  Deficiency Proceeding Regarding Petitioners' 1995-2002 Tax
       Liabilities..................................................... 431

   A.  Period of Limitations .......................................... 431

   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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