T.C. Memo. 2003-209
UNITED STATES TAX COURT
CURTIS R. AND LYNN BITKER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JERRY D. AND COLEEN A. BITKER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7321-00, 7334-00. Filed July 15, 2003.
Jon J. Jensen and Alexander F. Reichert, for petitioners.
Blaine Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes and accuracy-related penalties
under section 6662(a) for 1996 and 1997 as follows:1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times, and Rule
(continued...)
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