Michael B. and Diana C. Wheeler, (1999)

United States Tax Court

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Michael B. and Diana C. Wheeler, (1999)

T.C. Memo. 1999-298

UNITED STATES TAX COURT MICHAEL B. AND DIANA C. WHEELER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15374-98. Filed September 7, 1999.

Diana C. Wheeler, pro se. James Kutten, for respondent.

MEMORANDUM OPINION WOLFE, Special Trial Judge: T...

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