T.C. Memo. 2002-297
UNITED STATES TAX COURT
BEST AUTO SALES, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ABC AUTOS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10149-97, 10150-97. Filed December 2, 2002.
B. Gray Gibbs, for petitioners.
James F. Kearney, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: These cases are consolidated for trial,
briefing, and opinion. Respondent determined against petitioners
deficiencies in Federal income taxes and accuracy-related
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