T.C. Memo. 2000-183
UNITED STATES TAX COURT
HAAS & ASSOCIATES ACCOUNTANCY CORPORATION, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
MICHAEL A. HAAS AND ANGELA M. HAAS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16486-98, 16487-98. Filed June 21, 2000.
William Edward Taggart, Jr., for petitioners.
Kathryn K. Vetter, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: In these consolidated cases, respondent
determined deficiencies in petitioners’ Federal income taxes and
accuracy-related penalties as follows:
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