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.
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