John Norman Favero and Patricia Carolyn Favero - Page 1
















                                 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.                                       





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