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JACKSON v. COMMISSIONER

Dkt. Nos. 16782-03, 14608-05, 15151-04, 15437-05.

93 T.C.M. 1211 (2007)

T.C. Memo. 2007-116

Michael Alan Jackson and Mary Joy Jackson, et al. v. Commissioner.

United States Tax Court.

May 9, 2007.

Attorney(s) appearing for the Case

Michael Alan Jackson and Mary Joy Jackson, pro sese.

Steven I. Josephy, for respondent.

MICHAEL ALAN JACKSON AND MARY JOY JACKSON, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

MEMORANDUM OPINION

THORNTON, Judge:

These cases have been consolidated for purposes of trial and opinion. In separate notices of deficiency, respondent determined the following deficiencies and additions to tax in petitioners' Federal income taxes:

Michael Alan Jackson...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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