Marie Key and David Glen Key - Page 1

                                 T.C. Memo. 2001-166                                  

                               UNITED STATES TAX COURT                                

                    MARIE KEY AND DAVID GLEN KEY, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15117-98.                     Filed July 5, 2001.           

               Marie Key and David Glen Key, pro sese.                                
               S. Katy Lin and Caroline Tso Chen, for respondent.                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $246,169 in petitioners’ 1995 Federal income tax.  Unless                   
          otherwise indicated, all section references are to the Internal             
          Revenue Code in effect for the year in issue, and all Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011