T.C. Memo. 2001-43 UNITED STATES TAX COURT ALAN G. BONE AND KATHLEEN A. BONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JEFFREY M. GUERRERO AND GENEDINE R. GUERRERO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 20220-98, 20221-98. Filed February 23, 2001. James L. McDonald, Sr., for petitioners. Larry D. Anderson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: In separate notices of deficiency,1 respondent determined deficiencies in petitioners’ income taxes as follows: 1 These 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 Next
Last modified: May 25, 2011