MERRITT v. COMMISSIONER

Docket Nos. 16214-98, 16715-98.

85 T.C.M. 1550 (2003)

T.C. Memo. 2003-187

John M. Merritt and Carolyn Merritt v. Commissioner. J.M.A. & Associates, P.C. v. Commissioner.

United States Tax Court.

Filed June 30, 2003.


Attorney(s) appearing for the Case

Donald K. Groom, for the petitioners.

Denise G. Dengler, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge.

In these consolidated cases, respondent determined deficiencies in Federal income tax, additions to tax, and penalties against petitioners as follows:

John M. and Carolyn Merritt1

                                                               Accuracy
                                         Addition to Tax    Related Penalty
  
                    
                    
                    

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