Michael Alan Jackson and Mary Joy Jackson, et al. - Page 1















                                 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.                              





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