T.C. Memo. 2004-117
UNITED STATES TAX COURT
CONRAD JANIS AND MARIA G. JANIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
CARROLL JANIS AND DONNA L. SELDIN JANIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14318-01, 1344-02. Filed May 12, 2004.
Andrew J. Wilson, Brian D. Caplan, and Vicki G. Cheikes, for
petitioners in docket No. 14318-01.
Michael Schlesinger, for petitioners in docket No. 1344-02.
Lydia A. Branche and Shawna A. Early, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in
petitioners Conrad Janis and Maria G. Janis’s (Conrad and Maria)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011