T.C. Memo. 2007-309
UNITED STATES TAX COURT
NORA E. KEATING AND RICHARD L. SHEARER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23856-05. Filed October 11, 2007.
Jon J. Jensen, for petitioners.
Melissa J. Hedtke, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in
petitioners’ joint and in petitioner Nora Keating’s individual
Federal income taxes as follows:
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Last modified: November 10, 2007