T.C. Memo. 2003-134 UNITED STATES TAX COURT MICHAEL KEVIN & VICKIE P. BOLTINGHOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9063-01. Filed May 13, 2003. Michael K. Boltinghouse and Vickie P. Boltinghouse, pro se. James R. Rich, for respondent. MEMORANDUM OPINION DINAN, Special Trial Judge: Respondent determined a deficiency in petitioners’ Federal income tax of $805 for the taxable year 1998. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.Page: 1 2 3 4 5 6 7 8 9 10 Next
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