T.C. Memo. 2003-337
UNITED STATES TAX COURT
RAMON J. AND SHEILA A. JEANMARIE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7265-02. Filed December 15, 2003.
Ramon J. Jeanmarie and Sheila A. Jeanmarie, pro sese.
Catherine S. Tyson, Gerald Brantley, and T. Richard Sealy
III, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$2,010 in petitioners’ 1999 Federal income tax. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect for the year in issue, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
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