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SHANE MICHAEL OPTICAL. CO. v. COMMISSIONER

Docket Nos. 4426-98, 4431-98.

78 T.C.M. 260 (1999)

T.C. Memo. 1999-267

Shane Michael Optical, Co., A California Corporation v. Commissioner. Elliott Shane and Ann Shane. v. Commissioner.

United States Tax Court.

Filed August 9, 1999.

Attorney(s) appearing for the Case

Gino P. Cecchi, for the petitioners.

Wendy Abkin, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

These cases have been consolidated for trial, briefing, and opinion. Shane Michael Optical, Co. (Shane Michael) and Elliott and Ann Shane (collectively the Shanes) separately petitioned the Court to redetermine respondent's determinations as to their 1993, 1994, and 1995 taxable years. Respondent determined that Shane Michael was liable for accuracy-related penalties under section 6662(a) of $2,091, $3...

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