T.C. Memo. 2000-179
UNITED STATES TAX COURT
JAMES P. SHEA AND PATRICIA H. SHEA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
CHRISTOPHER M. AND KIM A. SHEA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2860-96, 2861-96. Filed May 30, 2000.
Joseph Falcone, for petitioners.
Timothy S. Murphy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes and penalties as follows:
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