T.C. Memo. 2002-309
UNITED STATES TAX COURT
DANIEL V. ALFARO AND IRMA L. ALFARO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8940-00. Filed December 23, 2002.
Kenton E. McDonald, for petitioners.
Elizabeth Owen and Bruce M. Wilpon, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: Respondent determined a deficiency in
petitioners’ Federal income tax for 1996 in the amount of
$31,717.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
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