T.C. Memo. 1997-84 UNITED STATES TAX COURT JANE B. OLIVER AND ROBERT P. OLIVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19840-94. Filed February 19, 1997. Jane B. Oliver and Robert P. Oliver, pro sese. Charles Pillitteri, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax for the taxable years 1990 and 1991 as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011