T.C. Summary Opinion 2001-47
UNITED STATES TAX COURT
HEM C. AND KRISHNA GUPTA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15534-99S. Filed April 3, 2001.
Bradley S. Shannon, for petitioners.
Paul K. Voelker, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect at the time the petition was
filed.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 $5,094 in petitioners'
1996 Federal income tax.
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
year at issue.
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