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 toPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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