T.C. Memo. 2004-92
UNITED STATES TAX COURT
STEPHEN & DAWN DEL MONICO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9969-02. Filed April 5, 2004.
Elizabeth A. Maresca, Janelle Winston, and Judith Aarons,
for petitioners.
William C. Bogardus, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax for 1999 in the
amount of $3,476. References herein to petitioner in the
singular are to Stephen Del Monico. The issues for decision are:
(1) Whether petitioner had unreported compensation income from
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011