T.C. Memo. 2007-116 UNITED STATES TAX COURT MICHAEL ALAN JACKSON AND MARY JOY JACKSON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16782-03, 15151-04, Filed May 8, 2007. 14608-05, 15437-05. Michael Alan Jackson and Mary Joy Jackson, pro sese. Steven I. Josephy, for respondent. MEMORANDUM OPINION THORNTON, Judge: These cases have been consolidated for purposes of trial and opinion. In separate notices of 1 Cases of the following petitioners are consolidated herewith: Michael Alan Jackson, docket Nos. 15151-04 and 14608- 05; and Mary Joy Jackson, docket No. 15437-05.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007