T.C. Memo. 2005-45 UNITED STATES TAX COURT ERIC D. FULTZ AND SANDRA A. FULTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4847-00. Filed March 10, 2005. Jon J. Jensen, for petitioners. Blaine Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Petitioners petitioned the Court to redetermine deficiencies respondent determined in their Federal income taxes for 1994 and 1995 of $2,311 and $3,705, respectively. Some of the adjustments in respondent’s originalPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011