T.C. Memo. 2004-161
UNITED STATES TAX COURT
EDWARD D. HAMILTON AND YOLONDA B. HAMILTON, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8352-03. Filed July 12, 2004.
Edward D. Hamilton and Yolonda B. Hamilton, pro sese.
Angelique M. Neal, for respondent.
MEMORANDUM OPINION
LARO, Judge: This case is before the Court for decision
without trial. See Rule 122.1 Petitioners petitioned the Court
to redetermine an $8,793 deficiency in their 2000 Federal income
1 Rule references are to the Tax Court Rules of Practice and
Procedure. Section references are to the applicable versions of
the Internal Revenue Code.
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