T.C. Memo. 2003-142
UNITED STATES TAX COURT
JORGE N. LOPEZ AND VIVIAN LOPEZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8612-01. Filed May 20, 2003.
Jorge N. Lopez and Vivian Lopez, pro sese.
David B. Mora, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: Respondent determined
deficiencies of $3,833 and $3,810 in petitioners’ Federal income
taxes for the years 1998 and 1999, respectively. The issue for
decision for each year is whether petitioners are entitled to
deductions for expenses incurred in connection with the sale and
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