United States Tax Court August 24, 2004, Nos. 19676-02S, 19692-02S (APPLEGATE v. COMMISSIONER)

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United States · · · 24-08-2004

T.C. Summary Opinion 2004-113

UNITED STATES TAX COURT

WILLIAM G. APPLEGATE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

LUCY S. WANG, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 19676-02S, 19692-02S. Filed August 24, 2004.

William G. Applegate, pro se in docket No. 19676-02S.

Lucy S. Wang, pro se in docket No. 19692-02S.

Timothy S. Sinnott, for respondent.

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