T.C. Memo. 2000-210
UNITED STATES TAX COURT
SHERALD LYNN AND SUSAN JANA DAVIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12859-98. Filed July 10, 2000.
Sherald Lynn Davis, pro se.
Portia Rose, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax of $3,060 for the
taxable year 1996. Unless otherwise indicated, section
references are to the Internal Revenue Code in effect for the
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
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