T.C. Memo. 2002-288
UNITED STATES TAX COURT
FAY DALTON, Petitioner, AND ROBERT DALTON, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8873-00. Filed November 25, 2002.
Fay Dalton, pro se.
Robert Dalton, pro se.
Ann L. Darnold, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency in
petitioner and intervenor’s Federal income tax for 1995 of
$4,123.
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