Garcia v. Comm'r

GARY GARCIA AND BROOKE GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CALIFORNIA RADOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Garcia v. Comm'r

Docket Nos. 6178-10, 6182-10

United States Tax Court

T.C. Memo 2012-155; 2012 Tax Ct. Memo LEXIS 182; 103 T.C.M. (CCH) 1829;

May 31, 2012, Filed

Decisions will be entered under Rule 155.

Anthony V. Diosdi, for petitioners.

John W. Strate and Nathan H. Hall, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: With respect to Gary and Brooke Garcia respondent determined…