MEMORANDUM FINDINGS OF FACT AND OPINION1
LARO, Judge:
Petitioners petitioned the Court to redetermine certain determinations made by respondent as to their Federal income tax liabilities. The Court consolidated the cases for purposes of trial, briefing, and opinion. Inasmuch as petitioner Sharon JoAnn Hickey is involved in these cases because she filed joint 1992 and 1993 Federal income tax returns with petitioner Patrick...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.