T.C. Memo. 2001-134
UNITED STATES TAX COURT
ROSS GABLE CANSINO AND MARY ANN CANSINO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5085-00. Filed June 8, 2001.
Ross Gable Cansino and Mary Ann Cansino, pro sese.
Gerald L. Brantley, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax for the taxable
year 1996 in the amount of $1,530.
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