POTTER v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 4972-14, 5754-14.

T.C. Memo. 2018-153

JEFF M. POTTER AND MARSHA R. POTTER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, POTTER SALES, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 17, 2018.


Attorney(s) appearing for the Case

Steven P. Flowers , for petitioners.

William F. Castor , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

These cases have been consolidated for trial, briefing, and opinion. Respondent determined deficiencies and accuracy-related penalties under section 6662(a) relating to the Federal income tax of Jeff M. Potter and Marsha R. Potter and Potter Sales, Inc. (Potter Sales).

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