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Dan C. and Cassandra T. Williams - Page 1

Legal Research Home > US Tax Court > 2005 > Dan C. and Cassandra T. Williams - Page 1

                                 T.C. Memo. 2005-29                                   


                               UNITED STATES TAX COURT                                


                  DAN C. AND CASSANDRA T. WILLIAMS, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18530-02.             Filed February 17, 2005.              


               Justin J. Zarcone and Brian P. Morrison, for petitioners.              
               Vivian N. Rodriguez, for respondent.                                   


                                 MEMORANDUM OPINION                                   
               GERBER, Chief Judge:  Respondent determined deficiencies in            
          petitioners’ Federal income taxes for 1998 and 1999 as follows:             
                              Year           Deficiency                               
                              1998           $83,171                                  
                              1999           80,220