T.C. Memo. 2000-123
UNITED STATES TAX COURT
LAURENCE L. AND PATRICIA JACOBS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JAMES W. AND JANICE A. GEIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18259-98, 1099-99.1 Filed April 10, 2000.
Laurence L. Jacobs, Patricia Jacobs, James W. Geis, and
Janice A. Geis, pro sese.
Jordan S. Musen and Michael A. Skeen, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined that petitioners are
1 These cases (hereinafter referred to as case) were
consolidated for trial, briefing, and opinion.
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