T.C. Memo. 2003-327
UNITED STATES TAX COURT
WATERFALL FARMS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RODNEY F. HUBER AND POLLY HUBER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5363-01, 5365-01. 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 income
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