T.C. Memo. 2000-201
UNITED STATES TAX COURT
RICHARD L. AND KELLY D. ROBSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15716-97. Filed June 29, 2000.
William D. Sutter, Jr., for petitioners.
Henry N. Carriger, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency of
$14,782 in petitioners’ Federal income tax for the taxable year
1993. The sole issue for decision1 is whether petitioners
1The only other issue raised by the notice of deficiency is
computational.
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