Daniel G. Callahan, et al. - Page 1















                                 T.C. Memo. 2007-301                                  


                               UNITED STATES TAX COURT                                


               DANIEL G. CALLAHAN, ET AL.,1 Petitioners v. COMMISSIONER               
                           OF INTERNAL REVENUE, Respondent                            


               Docket Nos. 10256-04, 10257-04,    Filed October 2, 2007.              
                           23879-04.                                                  


               Daniel G. and Mary E. Callahan, pro se.                                
               James M. Klein and Mark J. Miller, for respondent.                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GALE, Judge:  Respondent determined the following                      
          deficiencies in, and additions to, petitioners’ Federal income              
          tax:                                                                        


               1 Cases of the following petitioner are consolidated                   
          herewith:  Mary E. Callahan, docket Nos. 10257-04 and 23879-04.             





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