T.C. Summary Opinion 2001-170 UNITED STATES TAX COURT CELESTE BONNER AND LOUIS BONNER, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 839-01S. Filed October 25, 2001. Celeste Bonner and Louis Bonner, Jr., pro se. Linda A. Neal, for respondent. POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 7463.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Respondent determined a deficiency of $7,222 and an accuracy-related penalty under section 6662 of $1,444 in petitioners’ 1998 Federal income tax. 1 Subsequent section references are to the Internal Revenue Code in effect for the year in issue.Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011