T.C. Memo. 1999-267 UNITED STATES TAX COURT SHANE MICHAEL OPTICAL, CO., A CALIFORNIA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ELLIOTT SHANE AND ANN SHANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4426-98, 4431-98. Filed August 9, 1999. Gino P. Cecchi, for petitioners. Wendy Abkin, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: These cases have been consolidated for trial, briefing, and opinion. Shane Michael Optical, Co. (Shane Michael) and Elliott and Ann Shane (collectively the Shanes)Page: 1 2 3 4 5 6 Next
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