118 T.C. No. 25
UNITED STATES TAX COURT
MICHAEL T. CARACCI AND CINDY W. CARACCI, ET AL.,1
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 12481-99, 12482-99, Filed May 22, 2002.
12483-99, 14711-99X,
17333-99, 17334-99,
17335-99, 17336-99X,
17337-99, 17338-99,
17339-99X,17340-99,
17341-99, 17342-99.
1 Cases of the following petitioners are consolidated
herewith: Vincent E. and Denise A. Caracci, docket No. 12482-99;
Christina C. and David C. McQuillen, docket No. 12483-99;
Sta-Home Home Health Agency, Inc., of Grenada, Mississippi,
docket No. 14711-99X; Sta-Home Health Agency of Carthage, Inc.,
docket No. 17333-99; Sta-Home Health Agency of Greenwood, Inc.,
docket No. 17334-99; Michael Caracci, docket No. 17335-99;
Sta-Home Home Health Agency, Inc., of Forest, Mississippi, docket
No. 17336-99X; Victor Caracci, docket No. 17337-99; Christina C.
McQuillen, docket No. 17338-99; Sta-Home Home Health Agency,
Inc., docket No. 17339-99X; Joyce P. Caracci, docket No.
17340-99; Vincent E. Caracci, docket No. 17341-99; and Sta-Home
Health Agency of Jackson, Inc., docket No. 17342-99.
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