CHARLSON v. COMMISSIONER

Docket Nos. 12840-99, 12905-99.

81 T.C.M. 1251 (2001)

T.C. Memo. 2001-52

Reginald and Ronda Charlson v. Commissioner. Great American Stageline, Inc. v. Commissioner.

United States Tax Court.

Filed February 28, 2001.


Attorney(s) appearing for the Case

Reginald and Ronda Charlson, pro sese in Docket No. 12840-99.

Reginald Charlson (an officer), for the petitioner in Docket No. 12905-99.

Linette B. Angelastro, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice dated April 21, 1999, respondent determined the following deficiencies relating to petitioners' Federal income taxes:

Reginald and Ronda Charlson, Docket No. 12840-99

Year                    Deficiency

1994 ................... $125,027
1995 ...................   26,775
1996 ...................   30,058...

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