Roger Leslie Wolman and Caroline R. Wolman - Page 1

                                 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           

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011