Robert W. Tschetter v. Commissioner

T.C. Memo. 2003-326

UNITED STATES TAX COURT ROBERT W. TSCHETTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WOLF CREEK FARM, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5271-01, 5272-01. Filed November 25, 2003. Douglas Bleeker, for petitioners. Douglas Polsky and Charles Berlau, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: These cases have been consolidated for trial, briefing, and opinion. In separate notices of deficiency, respondent determined deficiencies in petitioners’ Federal income - 2 - tax and…