Thomas and Linda O'Connell - Page 1
















                                 T.C. Memo. 2001-158                                  


                               UNITED STATES TAX COURT                                


                     THOMAS AND LINDA O’CONNELL, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16647-98.                    Filed June 29, 2001.           

               Thomas and Linda O’Connell, pro se.                                    
               Christine V. Olsen, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined deficiencies in,                  
          additions to, and penalties on petitioners’ Federal income tax as           
          follows:                                                                    











Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011