T.C. Summary Opinion 2001-65
UNITED STATES TAX COURT
MICHAEL R. AND SHELLEY F. FAWCETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15851-99S. Filed May 2, 2001.
Michael R. and Shelley F. Fawcett, pro sese.
Julie L. Payne, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code as
amended and in effect for the year at issue.
Respondent determined a deficiency in petitioners’ Federal
income tax in the amount of $5,526 for the 1995 tax year.
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