T.C. Memo. 1998-289
UNITED STATES TAX COURT
ADDISON DISTRIBUTION, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
WIN H. EMERT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 4838-96, 9817-96. Filed August 6, 1998.
David M. Kirsch, for petitioners.
Steven Walker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: In these consolidated cases, respondent
determined deficiencies in, and penalties on, petitioners'
Federal income taxes as follows:
Tax Year Penalty
Docket No. Ended Deficiency Sec. 6662
4838-96 02/28/93 $83,109 $16,622
02/28/94 130,083 26,017
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