T.C. Memo. 2000-101 UNITED STATES TAX COURT HARVEY J. DAVIS AND PATRICIA A. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7691-98. Filed March 27, 2000. James F. McLeod, for petitioners. C. Glenn McLoughlin and Brian A. Smith, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioners’ Federal income tax and a penalty under section 6662 as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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