T.C. Memo. 1995-495
UNITED STATES TAX COURT
TASHINA BAKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ROBERT R. BAKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5931-95, 5932-95. Filed October 16, 1995.
Tashina Baker and Robert R. Baker, pro sese.
Stuart Spielman and Stephanie R. Jensen, for respondent.
MEMORANDUM OPINION
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