T.C. Memo. 2001-219 UNITED STATES TAX COURT JOHN NORMAN FAVERO AND PATRICIA CAROLYN FAVERO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10427-99. Filed August 13, 2001. John Norman Favero and Patricia Carolyn Favero, pro sese. Roger W. Bracken, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: Respondent determined deficiencies of $3,154, $3,881, and $6,723 in petitioners’ Federal income taxes for taxable years 1995, 1996, and 1997,1 1 The statutory notice of deficiency for 1997 pertains only to petitioner John Favero (Mr. Favero). Petitioners filed jointly their Federal income tax returns for 1995 and 1996, but Mr. Favero filed separately for 1997.Page: 1 2 3 4 5 6 7 8 9 10 Next
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