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LEE v. COMMISSIONER

Docket Nos. 19250-96, 19251-96.

82 T.C.M. 673 (2001)

T.C. Memo. 2001-259

Kenneth Lee and Margaret Ihlenfeldt v. Commissioner. Kenneth Lee Ihlenfeldt v. Commissioner.

United States Tax Court.

Filed October 1, 2001.

Attorney(s) appearing for the Case

Kenneth Lee Ihlenfeldt, pro se. Joanne B. Minsky, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

The docketed cases are consolidated for trial, briefing, and opinion. Kenneth Lee Ihlenfeldt (petitioner) and his former wife, Margaret Ihlenfeldt (Ms. Ihlenfeldt), petitioned the Court to redetermine respondent's determinations as to their 1989 and 1990 Federal income taxes. Petitioner also petitioned the Court to redetermine respondent's determinations...

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