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be entered is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined a deficiency in petitioners’ Federal
income tax for the taxable year 2001 of $5,101 and an accuracy-
related penalty under section 6662(a) of $1,020.
After dismissal of petitioner Judith M. De Shon2 and after
concessions,3 the issues for decision are:
(1) Whether petitioners received unreported discharge of
indebtedness income of $12,253 in taxable year 2001. We hold
that they did to the extent provided herein.
(2) Whether petitioners are liable under section 6662(a) for an
accuracy-related penalty. We hold that they are not.
2 Petitioner Judith M. De Shon (Mrs. De Shon) did not
appear at trial and did not execute the stipulation of facts.
Petitioner Michael J. De Shon (Mr. De Shon) is not admitted to
practice before this Court and is therefore not authorized to
represent Mrs. De Shon in this Court notwithstanding a purported
durable power of attorney. See Rules 24, 200. Accordingly, the
Court will dismiss this action as to Mrs. De Shon. Rule 123(b).
Decision, however, will be entered against Mrs. De Shon
consistent with the decision entered against Mr. De Shon as to
the deficiency and the accuracy-related penalty.
3 Respondent concedes that petitioners did not receive
Social Security benefits of $246. Petitioners concede that they
received: (1) Social Security benefits of $6, (2) interest
income of $58 from Catholic Aid Association (Catholic Aid), (3) a
taxable distribution of $6,611 from Catholic Knights Insurance
Society, and (4) a taxable distribution of $3,001 from Catholic
Aid.
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