T.C. Memo. 2004-49
UNITED STATES TAX COURT
DONALD R. COOLEY AND CATHY A. COOLEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7464-00, 9452-00L.1 Filed March 5, 2004.
Donald R. Cooley and Cathy A. Cooley, pro sese.
Kevin M. Brown, Martin B. Kaye, Michael W. Bitner, and James
A. Kutten, for respondent.
MEMORANDUM OPINION
WELLS, Chief Judge: In the case at docket No. 7464-00,
respondent determined deficiencies and penalties in income taxes
as follows:
1These cases are consolidated for trial, briefing, and
opinion.
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