T.C. Summary 2003-85
UNITED STATES TAX COURT
RHONDA HOPE HAMILTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RICKY DERRELL HAMILTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8101-02S, 8545-02S. Filed June 25, 2003.
Rhonda Hope Hamilton, pro se in docket No. 8101-02S.
Ricky Derrell Hamilton, pro se in docket No. 8545-02S.
Amy Dyer Seals, for respondent.
POWELL, Special Trial Judge: These consolidated cases1
were heard pursuant to the provisions of section 74632 of the
1 These cases were consolidated for purposes of trial,
briefing, and opinion because they involve common questions of
fact and law arising from the residence of petitioners’ daughter.
2 Unless otherwise indicated, subsequent section references are
to the Internal Revenue Code in effect for the year in issue.
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