Hartland Mgmt. Servs. v. Comm'r

, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hartland Mgmt. Servs. v. Comm'r

Docket Nos. 3275-13, 3279-13, 3610-13.

United States Tax Court

T.C. Memo 2015-8; 2015 Tax Ct. Memo LEXIS 20; 109 T.C.M. (CCH) 1040;

January 12, 2015, Filed

Decisions will be entered for respondent.

Reggie L. Wegner, for petitioners.

George W. Bezold, for respondent.

COHEN, Judge.

COHEN

MEMORANDUM OPINION

COHEN, Judge: In these consolidated cases, respondent determined deficiencies and penalties as follows:

Hartland Management Services, Inc. (Hartland), Docket No. 3275-13

Year

Deficiency

2009

$37,732

2010

37,148