T.C. Memo. 1999-192
UNITED STATES TAX COURT
FRANK AND VIRGINIA MUHICH, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
MIDWEST PORTRAITS CORP., Petitioner v. COMMISSIONER OF INTERNAL
REVENUE, Respondent
Docket Nos. 21561-97, 21562-97. Filed June 14, 1999.
Jennifer Prager Sodaro and Joe Alfred Izen, Jr., for
petitioners.
William T. Derick and Luanne S. DiMauro, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: These cases are before the Court consolidated
for purposes of trial, briefing, and opinion. Frank and Virginia
Muhich (the Muhichs) and Midwest Portraits Corp. (Midwest)
separately petitioned the Court to redetermine respondent’s
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