T.C. Memo. 2002-33
UNITED STATES TAX COURT
CHRISTOPHER JOSEPH BUSH AND ROBIN LEIGH PICKERING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7401-00. Filed February 4, 2002.
Christopher Joseph Bush and Robin Leigh Pickering, pro sese.
Michele A. Yates, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: Respondent determined a
deficiency of $2,593 in petitioners’ 1996 Federal income tax.
Unless otherwise indicated, 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.
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