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.
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