T.C. Memo. 2008-38 UNITED STATES TAX COURT CLAUDE E. AND DANA L. SALAZAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CLAUDE E. SALAZAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 2203-05L, 23547-06L. Filed February 25, 2008. Jeremy H. Speich and Dana L. Salazar, for petitioners. Diana P. Hinton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: These consolidated cases arise from petitions for judicial review of two notices of determination concerningPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008