DIEKER v. COMMISSIONER

Docket Nos. 127-04, 128-04, 130-04.

90 T.C.M. 329 (2005)

T.C. Memo. 2005-225

Denis H. Dieker, Jr., and Shirley J. Dieker, et al. v. Commissioner.

United States Tax Court.

September 28, 2005.


Attorney(s) appearing for the Case

Jack D. Flesher, Gregory L. Franken, and Gregg C. Goodwin, for petitioners1.

Ann L. Darnold, for respondent.


MEMORANDUM OPINION

GERBER, Chief Judge:

These cases were consolidated for purposes of trial, briefing, and opinion. For 1998 and 1999, respondent determined the following deficiencies in petitioners' Federal income tax:

                                            Deficiency

  Petitioners                                        1998       1999

Denis H. Dieker, Jr., and Shirley J. Dieker          $3,911     $117...

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