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.
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