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CAPITAL VIDEO CORPORATION v. COMMISSIONER

Docket Nos. 4094-00, 4096-00.

83 T.C.M. 1229 (2002)

T.C. Memo. 2002-40

Capital Video Corporation v. Commissioner. Kenneth Guarino v. Commissioner.

United States Tax Court.

Filed February 11, 2002.

Attorney(s) appearing for the Case

James P. Redding and Brian C. Newberry, for the petitioners.

Michael P. Breton, for the respondent.

MEMORANDUM OPINION

SWIFT, Judge:

These cases are consolidated for trial, briefing, and opinion. Respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties as follows:

Capital Video Corp.
   Taxable Year                           Accuracy-Related Penalty
      Ending            Deficiency              Sec. 6662(a)
-----------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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