T.C. Memo. 2000-149 UNITED STATES TAX COURT QUANTUM COMPANY TRUST, LONNIE D. CROCKETT, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVID C. NORTON AND LOIS K. NORTON, a.k.a. KIM Z. NORTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 185-98, 186-98. Filed April 25, 2000. John Robertson Riley, for petitioners. Kay Hill, for respondent. MEMORANDUM OPINION JACOBS, Judge: These cases were consolidated for purposes of trial, briefing, and opinion. Pursuant to separate notices of deficiency, respondent determined the following deficiencies and accuracy-related penalties:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011