T.C. Memo. 2001-99 UNITED STATES TAX COURT SEGGERMAN FARMS, INCORPORATED, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16269-99, 16271-99, Filed April 25, 2001. 16272-99, 16273-99. David E. Alms, for petitioners. David S. Weiner, for respondent. MEMORANDUM OPINION COHEN, Judge: Respondent determined the following deficiencies in petitioners’ Federal income tax: 1 Cases of the following petitioners are consolidated herewith: Craig and Linda Seggerman, docket No. 16271-99; Michael Seggerman, docket No. 16272-99; and Ronald and Sally Seggerman, docket No. 16273-99.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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