T.C. Memo. 1999-409                                  
                               UNITED STATES TAX COURT                                
                       COMPACT EQUIPMENT COMPANY, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
              BERNARD J. ATKINSON AND CAROL S. ATKINSON, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 10040-97, 10041-97.     Filed December 16, 1999.           
               James P. Kleier, for petitioners.                                      
               Paul J. Krug, for respondent.                                          
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  In these consolidated cases, respondent               
          determined the following deficiencies in and additions to                   
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