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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007