ROBERT H. v. COMMISSIONER

Dkt. No. 16694-04L.

94 T.C.M. 347 (2007)

T.C. Memo. 2007-299

Robert H. and Judith A. Golden v. Commissioner.

United States Tax Court.

October 1, 2007.


Attorney(s) appearing for the Case

Robert H. Golden and Judith A. Golden, pro sese.

Elizabeth R. Proctor and A. Gary Begun, for respondent.


SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

This case is a collection case commenced under section 6330(d)(1) relating to petitioners' 1974 and 1977 through 1981 Federal income tax.1 In Golden v. Commissioner [Dec. 56,091(M)] T.C. Memo. 2005-170, the Court decided for respondent through partial summary adjudication all issues in this case, but for the correctness...

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