Frank H. and Marla C. Black - Page 1















                                 T.C. Memo. 2007-364                                  


                               UNITED STATES TAX COURT                                


                     FRANK H. AND MARLA C. BLACK, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15629-04.               Filed December 10, 2007.            


               Frank H. and Marla C. Black, pro se.                                   
               J. Craig Young, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WELLS, Judge:  Respondent determined the following                     
          deficiencies in income tax and penalties for petitioners’ 1991              
          and 1992 taxable years:                                                     











Page:  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: March 27, 2008