James E. Jenkins and Ruth A. Jenkins - Page 1

                                 T.C. Memo. 2006-75                                   


                               UNITED STATES TAX COURT                                


                JAMES E. JENKINS AND RUTH A. JENKINS, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10295-03.            Filed April 17, 2006.                  


               Thomas McKinney, Jr., for petitioners.*                                
               Martha J. Weber and Nancy Hale, for respondent.                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice of deficiency dated April 7, 2003,            
          respondent determined deficiencies in and additions to                      




               *Following trial and the completion of the briefing process,           
          petitioners filed a Notice of Death of Counsel Thomas McKinney,             
          Jr.  As a result, the Court deemed Mr. McKinney withdrawn as                
          petitioners’ counsel.                                                       




Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011