T.C. Memo. 2000-303
UNITED STATES TAX COURT
PATRICK C. BADELL AND LILLIAN A. BADELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RONALD L. WILSON AND DONNA M. WILSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14830-98, 14831-98.1 Filed September 26, 2000.
Ronald L. Wilson, for petitioners.
Timothy S. Sinnott, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners’ income tax and determined that petitioners are
1 These cases were consolidated for trial, briefing, and
opinion by order of this Court on Aug. 19, 1999.
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