T.C. Memo. 1998-63                                   
                               UNITED STATES TAX COURT                                
                RICHARD J. SALEM AND EILEEN L. SALEM, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                ROBERT S. SAXON AND BERNICE S. SAXON, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 8792-95, 8793-95.       Filed February 17, 1998.           
               Vernon Jean Owens, for petitioners.                                    
               William R. McCants, for respondent.                                    
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               WRIGHT, Judge:  In these consolidated cases respondent                 
          determined the following deficiencies and penalty in petitioners'           
          Federal income taxes:                                                       
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