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:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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