T.C. Memo. 2004-281
UNITED STATES TAX COURT
ORNEAL AND MARTHA KOOYERS, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20060-02, 20202-02, Filed December 20, 2004.
20203-02.
Orneal and Martha Kooyers, pro sese.
Paul L. Dixon, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined the following income
tax deficiencies and penalties with respect to petitioners’
1This case is consolidated with OMK Company Trust, docket No.
20202-02, and OMK Family Trust, docket No. 20203-02.
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