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 concerning
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Last modified: March 27, 2008