Court Opinions

State Laws

US Code

US Constitution

Barry S. Michelson - Page 1

Legal Research Home > US Tax Court > 1997 > Barry S. Michelson - Page 1

                                 T.C. Memo. 1997-39                                   


                               UNITED STATES TAX COURT                                


                          BARRY S. MICHELSON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                        SHELLEY A. MICHELSON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket Nos. 7250-94, 21182-94.        Filed January 22, 1997.               


          Barry S. Michelson, pro se.                                                 
          Shelley A. Michelson, pro se.                                               
          Carmino J. Santaniello, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               RAUM, Judge:  The Commissioner determined deficiencies in              
          petitioners' 1991 Federal income taxes as follows: