T.C. Memo. 2005-136
UNITED STATES TAX COURT
JAMES S. SPARKMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
MERCURY SOLAR PTO, AMANDA MCKEOGH, TRUSTEE, Petitioner
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8400-03, 8650-03. Filed June 13, 2005.
Paul J. Sulla, Jr., for petitioners.
Henry E. O’Neill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined the following
deficiencies, additions to tax, and penalties with respect to
petitioner James S. Sparkman (Sparkman):
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