T.C. Memo. 2005-225 UNITED STATES TAX COURT DENIS H. DIEKER, JR., AND SHIRLEY J. DIEKER, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 127-04, 128-04, Filed September 28, 2005. 130-04. Jack D. Flesher, Gregory L. Franken, and Gregg C. Goodwin, for petitioners. Ann L. Darnold, for respondent. MEMORANDUM OPINION GERBER, Chief Judge: These cases were consolidated for purposes of trial, briefing, and opinion. For 1998 and 1999, 1Cases of the following petitioners are consolidated herewith: John R. Pierce and Sandee Pierce, docket No. 128-04; Steven A. Nienke and Vickie L. Nienke, docket No. 130-04.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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