T.C. Memo. 2000-344
UNITED STATES TAX COURT
RICHARD D. ANDERSON AND MARY L. ANDERSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13327-97. Filed November 8, 2000.
Robert H. Hishon, for petitioners.
Roslyn D. Grand, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined income tax
deficiencies of $30,747 and $18,940 for petitioners’ 1993 and
1994 tax years, respectively. The issue for our consideration is
whether amounts received by petitioners in connection with an
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