WORTMANN v. COMMISSIONER

Docket Nos. 21534-03, 21535-03, 21536-03, 21537-03.

90 T.C.M. 336 (2005)

T.C. Memo. 2005-227

Roger and Sharon Wortmann, et al. v. Commissioner.

United States Tax Court.

September 29, 2005.


Attorney(s) appearing for the Case

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:

  Petitioners        1999 Deficiency    2000 Deficiency

  Wortmann           $12,864             $12,536
  Cain                13,712              10,193
  Archbold            18,655              11...

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