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:
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