T.C. Memo. 1999-235
UNITED STATES TAX COURT
SIMCO AUTOMOTIVE PUMP CO., INC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JOHN R. MACLEAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1730-96, 1731-96. Filed July 21, 1999.
Joseph Falcone, for petitioners.
Brian H. Rolfe, for petitioner in docket No. 1731-96.
Timothy S. Murphy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: In these consolidated cases, respondent
determined deficiencies in petitioners’ Federal income taxes and
fraud penalties as follows:
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