Schmidt v. Comm'r

RICKY SCHMIDT AND SUZETTA J. SCHMIDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HILLSIDE DAIRY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schmidt v. Comm'r

Nos. 5267-01 and 5268-01

United States Tax Court

T.C. Memo 2003-325; 2003 Tax Ct. Memo LEXIS 326; 86 T.C.M. (CCH) 631;

November 25, 2003, Filed

Petitioners held liable for the accuracy-related penalty for the years at issue.

Douglas Bleeker, for petitioners.

Douglas Polsky and Charles Berlau, for respondent.

Jacobs, Julian I.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: These cases have been…