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.Page: 1 2 3 4 5 6 7 8 9 10 Next
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