T.C. Memo. 2004-262
UNITED STATES TAX COURT
ROGER LESLIE WOLMAN AND CAROLINE R. WOLMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18953-02. Filed November 16, 2004.
Roger Leslie Wolman and Caroline R. Wolman, pro sese.
Sara J. Barkley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined deficiencies of $1,600
and $88,434 in petitioner Roger Wolman’s (Mr. Wolman’s) and
petitioner Caroline Wolman’s (Mrs. Wolman’s), collectively
petitioners’, Federal income taxes for 1998 and 1999,
respectively (years in issue). The sole issue for decision is
whether petitioners’ receipt of $20,000 and $550,000, in 1998 and
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