Jesse Emmit and Marjorie A. Rupert - Page 1

                                 T.C. Memo. 2001-179                                  

                               UNITED STATES TAX COURT                                

                 JESSE EMMIT AND MARJORIE A. RUPERT, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11995-99.                    Filed July 19, 2001.           

               Joseph Onwuteaka, for petitioners.                                     
               Elaine H. Warren, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined a $19,136 deficiency             
          and an accuracy-related penalty under section 6662(a)1 of $3,629            
          in petitioners’ 1996 Federal income tax.  After agreements of the           
          parties, the issues presented for our consideration are:  (1)               

               1 All 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, unless otherwise                 

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011