T.C. Memo. 2004-107
UNITED STATES TAX COURT
WILLIAM H. JOHNSTON AND NANCY S. JOHNSTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3011-02. Filed April 23, 2004.
William H. Johnston and Nancy S. Johnston, pro sese.
David B. Mora, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: By separate notices of deficiency,
respondent determined deficiencies in each petitioner’s Federal
income taxes in the amounts of $2,111 for 1994, $5,563 for 1996,
and $2,126 for 1997.1 Respondent also determined that each
1 Respondent determined that, under Texas community
(continued...)
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011