T.C. Memo. 2000-59
UNITED STATES TAX COURT
WILLIAM A. AND ANN M. JACOBS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JOHN W. AND PHYLLIS M. CONNELLY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 626-98, 627-98. Filed February 23, 2000.
Carol B. Bonebrake, for petitioners.
Robert J. Burbank, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: These consolidated cases involve income tax
deficiencies determined by respondent for petitioners’ 1994
taxable year. Respondent determined a $14,672 deficiency for
petitioners William A. and Ann M. Jacobs, docket No. 626-98, and
a $13,200 deficiency for petitioners John W. and Phyllis M.
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