T.C. Memo. 2000-355
UNITED STATES TAX COURT
ESTATE OF ALTON BEAN, DECEASED, GARY A. BEAN, ADMINISTRATOR, AND
MABLE BEAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
GARY A. BEAN AND CYNTHIA BEAN, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 5228-99, 5229-99. Filed November 15, 2000.
James Allen Brown, for petitioners.
Brian A. Smith, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: These cases were consolidated for trial,
briefing, and opinion. For years 1987 through 1992, respondent
determined deficiencies in petitioners' Federal income taxes and
accuracy-related penalties as follows:
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