T.C. Memo. 2002-20
UNITED STATES TAX COURT
SARAH A. BLAND-BARCLAY AND FRANCIS BARCLAY, DECEASED, Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1014-00. Filed January 22, 2002.
Sarah A. Bland-Barclay, pro se.
Chang Ted Li, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax for the taxable
year 1996 in the amount of $9,356, and an accuracy-related
penalty in the amount of $1,854. Unless otherwise indicated,
section references are to the Internal Revenue Code in effect for
the year in issue.
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