T.C. Memo. 2000-380
UNITED STATES TAX COURT
FRANKLIN W. BRIGGS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JIMMY D. MORRIS AND SANDRA B. MORRIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5412-98, 5413-98. Filed December 18, 2000.
Graydon W. Florence, Jr., for petitioners.
Mark S. Mesler and Pamela L. Mable, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: These cases were consolidated for trial,
briefing, and opinion. Respondent determined the following
deficiencies, additions to tax, and penalties with respect to
petitioners’ Federal income taxes:
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011