Jon A. and Linda A. Jewett - Page 1

                                 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             

Page:   1  2  3  4  5  6  Next

Last modified: May 25, 2011