T.C. Summary Opinion 2002-52
UNITED STATES TAX COURT
DANIEL R. AND MARGARET J. KALLMYER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4862-00S. Filed May 9, 2002.
Daniel R. Kallmyer, pro se.
Stephen J. Neubeck, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed.1 The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined a deficiency in petitioners’ 1996
Federal income tax of $4,287. The issues are (1) whether
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue.
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