T.C. Memo. 2003-326
UNITED STATES TAX COURT
ROBERT W. TSCHETTER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
WOLF CREEK FARM, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5271-01, 5272-01. Filed November 25, 2003.
Douglas Bleeker, for petitioners.
Douglas Polsky and Charles Berlau, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: These cases have been consolidated for
trial, briefing, and opinion. In separate notices of deficiency,
respondent determined deficiencies in petitioners’ Federal income
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