T.C. Memo. 2002-42
UNITED STATES TAX COURT
MICHAEL R. OLSEN AND SHEILA OLSEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5422-00. Filed February 12, 2002.
Michael R. Olsen and Sheila Olsen, pro sese.
Christian A. Speck, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax of $2,658, and an
addition to tax under section 6651(a)(1) of $495.25, for the
taxable year 1996. Unless otherwise indicated, section
references are to the Internal Revenue Code in effect for the
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