Robert H. and Judith A. Golden - Page 1















                                 T.C. Memo. 2007-299                                  


                               UNITED STATES TAX COURT                                


                   ROBERT H. AND JUDITH A. GOLDEN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 16694-04L.             Filed October 1, 2007.               


               Robert H. Golden and Judith A. Golden, pro sese.                       
               Elizabeth R. Proctor and A. Gary Begun, for respondent.                


                SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION                  

               LARO, Judge:  This case is a collection case commenced under           
          section 6330(d)(1) relating to petitioners’ 1974 and 1977 through           




               * This opinion supplements our prior Memorandum Opinion,               
          Golden v. Commissioner, T.C. Memo. 2005–170.                                






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Last modified: November 10, 2007