T.C. Memo. 2002-71 UNITED STATES TAX COURT DALE A. RINEHART AND JEANA L. YEAGER, f.k.a. JEANA L. RINEHART, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 20185-98, 15968-99, Filed March 26, 2002. 15969-99, 7007-00. Frank C. Hider, for petitioners. Stephen W. Brower, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies in and penalties on petitioners’ Federal income taxes as follows: 1 Cases of the following petitioners are consolidated herewith: Jeana L. Yeager, docket No. 15968-99; Dale A. Rinehart, docket No. 15969-99; Jeana L. Yeager, docket No. 7007- 00.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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