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.Page: 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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