T.C. Memo. 2000-333 UNITED STATES TAX COURT ROBERT COTTON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SHARON C. COTTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6701-99, 7005-99. Filed October 30, 2000. Robert Cotton, Jr., and Sharon C. Cotton, pro se. Michele A. Yates, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PANUTHOS, Chief Special Trial Judge: Respondent determined deficiencies in petitioners’ Federal income taxes and accuracy- related penalties as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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