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:Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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