T.C. Memo. 2002-40 UNITED STATES TAX COURT CAPITAL VIDEO CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent KENNETH GUARINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4094-00, 4096-00. Filed February 11, 2002. James P. Redding and Brian C. Newberry, for petitioners. Michael P. Breton, for respondent. MEMORANDUM OPINION SWIFT, Judge: These cases are consolidated for trial, briefing, and opinion. Respondent determined deficiencies in petitioners’ Federal income taxes and accuracy-related penalties as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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