T.C. Memo. 2003-245
UNITED STATES TAX COURT
DAVID B. HUBBARD AND JANIS HUBBARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1764-02. Filed August 14, 2003.
David B. Hubbard and Janis Hubbard, pro sese.
Alan J. Tomsic, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency in
petitioners’ Federal income tax for 1997 in the amount of $5,814.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
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