United States Tax Court June 13, 2002, No. 7094-00 (GALLIGAN v. COMMISSIONER)

Also known as

United States · · · 13-06-2002

T.C. Memo. 2002-150

UNITED STATES TAX COURT

STEPHEN AND SARA GALLIGAN, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 7094-00. Filed June 13, 2002.

Stephen Galligan and Sara Galligan, pro sese.

Blaine C. Holiday, for respondent.

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