T.C. Memo. 2008-63
UNITED STATES TAX COURT
JOSEPH D. DUNNE AND ELIZABETH M. DUNNE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24666-05. Filed March 12, 2008.
Steven D. Simpson, for petitioners.
J. Craig Young, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined deficiencies in
petitioners’ 1997 and 1999 Federal income taxes of $822,298 and
$2,566, respectively, and additions to tax under section
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Last modified: March 27, 2008