T.C. Memo. 2003-187
UNITED STATES TAX COURT
JOHN M. MERRITT AND CAROLYN MERRITT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
J.M.A. & ASSOCIATES, P.C., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16214-98, 16715-98. Filed June 30, 2003.
Donald K. Groom, for petitioners.
Denise G. Dengler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: In these consolidated cases, respondent
determined deficiencies in Federal income tax, additions to tax,
and penalties against petitioners as follows:
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Last modified: May 25, 2011