T.C. Memo. 2001-152 UNITED STATES TAX COURT JAMES E. & RUTH L. NORRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2081-98. Filed June 26, 2001. James E. Norris, pro se. Roy Wulf, for respondent. MEMORANDUM OPINION GOLDBERG, Special Trial Judge: Respondent determined a deficiency in petitioners’ Federal income tax for 1995 in the amount of $6,630. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 Next
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