T.C. Memo. 2001-199
UNITED STATES TAX COURT
JAMES P. AND MARILYN S. CASHMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20507-98. Filed August 1, 2001.
James P. Cashman, pro se.
Eric W. Johnson, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined a
deficiency of $3,763 in petitioners' 1995 Federal income taxes.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue.
Respondent conceded the adjustments for the increase to
taxable income of $771 for a State income tax refund and for the
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011