T.C. Memo. 2001-260 UNITED STATES TAX COURT BEMIDJI DISTRIBUTING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CORTLAND F. LANGDON AND JEAN M. LANGDON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7186-99, 7264-99. Filed October 1, 2001. Garry A. Pearson and Jon J. Jensen, for petitioners. Blaine C. Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: In separate notices of deficiency,1 respondent determined deficiencies in petitioners' income taxes as follows: 1These cases have been consolidated for purposes of trial, briefing, and opinion.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