T.C. Memo. 2002-89 UNITED STATES TAX COURT RONALD J. LUTZ, JR. AND PAULA M. LUTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10211-99. Filed April 4, 2002. Michele M. Echols, for petitioners.1 Emile L. Hebert III and Susan S. Canavello, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined a $37,164 deficiency in petitioners’ 1996 joint Federal income tax and a $7,349 1 At trial, petitioners were represented by Robert L. Henderson, Jr., who subsequently withdrew.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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