T.C. Memo. 2000-157 UNITED STATES TAX COURT JAMES H. JAPHET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JAMES H. JAPHET ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6509-98, 6510-98. Filed May 15, 2000. A. Chris Heinrichs, for petitioners. Gerald L. Brantley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioners’ income tax as follows:1 1 These cases were consolidated for trial, briefing, and opinion.Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011