T.C. Memo. 2004-13 UNITED STATES TAX COURT CHARLES G. AND ELIZABETH A. FARGO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9492-02L. Filed January 16, 2004. Dennis N. Brager, for petitioners. Linette B. Angelastro, for respondent. MEMORANDUM OPINION HOLMES, Judge: The petitioners, Charles and Elizabeth Fargo, bought two tax shelters 20 years ago.…
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