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  5. 83 T.C.M. 1673 (2002)
 

CORDES v. COMMISSIONER

Docket Nos. 20254-94, 9294-95, 3284-96, 3305-96, 4182-96, 19178-97, 19256-97, 19277-97, 19278-97, 19279-97.

83 T.C.M. 1673 (2002)

T.C. Memo. 2002-124

June Cordes, et al. v. Commissioner.

United States Tax Court.

Filed May 22, 2002.

Attorney(s) appearing for the Case

Michael C. Mayhall and O. Christopher Meyers, Lawton, Oklahoma, for the petitioners.

Gary L. Bloom, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax and additions to tax and/or penalties as follow:

Docket Nos. 9294-95 and 3284-96

Petitioner Cordes Finance Corp.:

                                                       Penalties   

Year                           Deficiency
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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