T.C. Memo. 1999-408
UNITED STATES TAX COURT
ALFRED L. AND RENEE E. FIELDS, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 22011-97, 22012-97, Filed December 15, 1999.
22013-97, 22014-97.
Douglas E. Kahle, for petitioners.
John C. McDougal and Dustin M. Starbuck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: These cases were consolidated for trial,
briefing, and opinion. Respondent determined deficiencies in
1 Cases of the following petitioners are consolidated
herewith: Frank H. and Irma E. Bullock, docket No. 22012-97;
Leroy and Mattrude P. Sharpe, docket No. 22013-97; and Esker L.
Peacock, docket No. 22014-97.
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