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NIS FAMILY TRUST v. COMMISSIONER

Docket Nos. 9820-99, 9821-99, 9822-99.

115 T.C. 523 (2000)

THE NIS FAMILY TRUST, FRANK NI, TRUSTEE, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 4, 2000.

Attorney(s) appearing for the Case

Crystal D. Sluyter, for petitioners.

Dale A. Zusi, Paul K. Webb, and Debra K. Moe, for respondent.

OPINION

HALPERN, Judge:

These cases have been consolidated for trial, briefing, and opinion (the consolidated cases or these cases). Respondent has determined deficiencies in income tax and accuracy-related penalties under section 6662 as follows:

                        Taxable                     Penalty
      Petitioner         year      Deficiency     sec. 6662(a)

  The Nis Family
   Trust...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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