T.C. Memo. 2004-26
UNITED STATES TAX COURT
JON A. AND LINDA A. JEWETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16437-02. Filed February 3, 2004.
Steven R. Stolar, for petitioners.
Ric D. Hulshoff, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax of $2,273 for the
taxable year 1999. Unless otherwise indicated, 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.
The issue for decision is whether petitioners are entitled
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