T.C. Memo. 2000-292
UNITED STATES TAX COURT
J. MICHAEL SHEDD AND MARITA SHEDD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
J&J MANAGEMENT GROUP, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3209-99, 3210-99. Filed September 18, 2000.
Marc A. Letvin, for petitioners.
Gary R. Shuler, Jr. and Matthew J. Fritz, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: These consolidated cases involve income tax
deficiencies determined by respondent for petitioners’ 1994 and
1995 taxable years. Respondent determined income tax
deficiencies and penalties for petitioners J. Michael and Marita
Shedd, docket No. 3209-99, as follows:
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