Michael H. Johnson and Patricia E. Johnson - Page 1
















                                 T.C. Memo. 1999-237                                  


                               UNITED STATES TAX COURT                                


             MICHAEL H. JOHNSON AND PATRICIA E. JOHNSON, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 23702-96.             Filed July 22, 1999.                  
                                                                                     
               Terry B. Bates, Brian J. Seery, and Robert A. Olson, for               
          petitioners.                                                                
               Steven M. Roth, for respondent.                                        


                           SUPPLEMENTAL MEMORANDUM OPINION                            
               VASQUEZ, Judge:  This case is before the Court on                      
          petitioners' motion for reconsideration of findings and opinion             



               *  On Dec. 23, 1998, and Apr. 16, 1999, the Court issued its           
          opinions (T.C. Memo. 1998-448 and T.C. Memo. 1999-127), which we            
          incorporate herein.                                                         






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

Last modified: May 25, 2011