T.C. Summary Opinion 2001-140 UNITED STATES TAX COURT LEROY VERNON AND ANNE J. SATRANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1459-00S. Filed September 10, 2001. Leroy V. Satrang, pro se. J. Anthony Hoefer, for respondent. LARO, Judge: This case was heard pursuant to the provisions of section 7463 in effect when 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. Respondent determined a $7,066 deficiency in petitioners’ 1996 Federal income tax and a related $1,413 accuracy-related penalty for negligence under section 6662(a). Following the parties’ concessions, and our dismissal of the case as to Anne J.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011