T.C. Memo. 2006-159
UNITED STATES TAX COURT
KEVIN L. AND VICTORIA L. HARGROVE, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16441-04, 16442-04, Filed August 8, 2006.
16443-04, 16444-04,
16448-04.
Richard Edward Preston and Alvin S. Brown, for petitioners.
Paul T. Butler, for respondent.
MEMORANDUM OPINION
KROUPA, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes for 1999, 2000, 2001, and 2002
1This case is consolidated for briefing and opinion with the
cases of William C. and Deborah L. Kirkpatrick, Docket No. 16442-
04, David J. and Ann M. Nakagawa, Docket No. 16443-04, Robert C.
and Yvonne R. Anthony, Docket No. 16444-04, and Timothy E. and
Mary L. Breeding, Docket No. 16448-04.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011