T.C. Memo. 2000-312
UNITED STATES TAX COURT
FRANK J. & ANN M. FERACO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
THOMAS M. FERACO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1759-99, 1760-99. Filed October 3, 2000.
James L. McDonald, Sr., for petitioners.
Gwendolyn C. Walker, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: These cases have been
consolidated for trial, briefing, and opinion. Unless otherwise
indicated, section references are to the Internal Revenue Code in
effect for the years in issue.
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