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QUANTUM COMPANY TRUST v. COMMISSIONER

Docket Nos. 185-98, 186-98.

79 T.C.M. 1964 (2000)

T.C. Memo. 2000-149

Quantum Company Trust, Lonnie D. Crockett, Trustee, v. Commissioner. David C. Norton and Lois K. Norton, a/k/a Kim Z. Norton v. Commissioner.

United States Tax Court.

Filed April 25, 2000.

Attorney(s) appearing for the Case

John Robertson Riley, for the petitioners. Kay Hill, for the respondent.

MEMORANDUM OPINION

JACOBS, Judge:

These cases were consolidated for purposes of trial, briefing, and opinion. Pursuant to separate notices of deficiency, respondent determined the following deficiencies and accuracy-related penalties:

Quantum Co. Trust, Lonnie D. Crockett, Trustee, docket No. 185-98:

                             Accuracy-Related Penalty
                             ------------------------
Year     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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