CIM Trust - Page 1
















                                 T.C. Memo. 2001-172                                  


                               UNITED STATES TAX COURT                                


                 CIM TRUST, CHARLOTTE MORROW, TRUSTEE, Petitioner v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                    PETER AND CHARLOTTE I. MORROW, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 18689-99, 18690-99.         Filed July 12, 2001.           



               W. McNab Miller III, for petitioners.                                  
               W. Lance Stodghill, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Judge:  Respondent determined deficiencies in                   
          petitioners’ Federal income taxes and accuracy-related penalties            
          under section 6662(a) as follows:                                           








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