T.C. Memo. 2001-91 UNITED STATES TAX COURT RONALD AND DORTHEA JOLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1895-00. Filed April 13, 2001. Ronald and Dorthea Joling, pro sese. Wesley F. McNamara, for respondent. MEMORANDUM OPINION GERBER, Judge: This case is before us on petitioners’ motion for summary judgment. Respondent determined deficiencies in and additions to petitioners’ Federal income tax for the 1994, 1995, and 1996 taxable years as follows:Page: 1 2 3 4 5 Next
Last modified: May 25, 2011