United States Tax Court February 12, 2002, No. 5422-00 (OLSEN v. COMMISSIONER)

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United States · · · 12-02-2002

T.C. Memo. 2002-42

UNITED STATES TAX COURT

MICHAEL R. OLSEN AND SHEILA OLSEN, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 5422-00. Filed February 12, 2002.

Michael R. Olsen and Sheila Olsen, pro sese.

Christian A. Speck, for respondent.

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