T.C. Memo. 2003-325 UNITED STATES TAX COURT RICKY SCHMIDT AND SUZETTA J. SCHMIDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HILLSIDE DAIRY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5267-01, 5268-01. Filed November 25, 2003. Douglas Bleeker, for petitioners. Douglas Polsky and Charles Berlau, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: These cases have been consolidated for trial, briefing, and opinion. In separate notices of deficiency, respondent determined deficiencies in petitioners’ Federal incomePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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