T.C. Memo. 2001-299 UNITED STATES TAX COURT JAMES E. HENDRICKS AND ROBERTA J. HENDRICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13646-99. Filed November 8, 2001. James E. Hendricks and Roberta J. Hendricks, pro se. Jeanne Gramling, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined a $19,420 deficiency in petitioners’ Federal income tax for 1996 and a $3,884Page: 1 2 3 4 5 6 7 8 9 10 Next
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