T.C. Memo. 2000-58 UNITED STATES TAX COURT CASCADE DESIGNS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JAMES M. AND JANE I. LEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 11498-98, 12555-98. Filed February 23, 2000. Carmen J. SantaMaria, for petitioner in docket No. 11498-98. Darrell D. Hallett and Scott A. Schumacher, for petitioners in docket No. 12555-98. William A. McCarthy and Sandra Veliz, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies andPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011