T.C. Memo. 2001-155
UNITED STATES TAX COURT
MARVIN L. BARMES AND BARBARA J. BARMES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11486-99. Filed June 28, 2001.
Marvin L. Barmes and Barbara J. Barmes, pro sese.
Timothy A. Lohrstorfer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
Table of Contents
Respondent’s Motion To Impose Sanctions ........... 4
FINDINGS OF FACT ..................... 18
Petitioners’ Businesses .................. 18
Petitioners’ Real Properties ................ 22
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Last modified: May 25, 2011