T.C. Memo. 2005-227
UNITED STATES TAX COURT
ROGER AND SHARON WORTMANN, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 21534-03, 21535-03, Filed September 29, 2005.
21536-03, 21537-03.
Gerald P. Laughlin, Kent O. Littlejohn, and Francis J.
Reida, for petitioners.
David W. Sorensen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes for 1999 and 2000 in the
following amounts:
1This case is consolidated for briefing, opinion, and trial
with Michael J. and Leslie A. Cain, docket No. 21535-03, Steven
L. and Nancy E. Archbold, docket No. 21536-03, and William J. and
Janice L. Hesse, docket No. 21537-03.
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