T.C. Memo. 2005-171
UNITED STATES TAX COURT
SYLVIA A. DUNCAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 329-04. Filed July 12, 2005.
Sylvia A. Duncan, pro se.
Daniel N. Price, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $2,251
in petitioner’s Federal income tax for 2001. The issues for
decision are:
(1) Whether the unpaid balance of a loan taken by petitioner
from her qualified retirement plan in 2000 should be deemed a
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