T.C. Memo. 2005-213
UNITED STATES TAX COURT
RAMIRO AND MARIA MARTINEZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5130-04. Filed September 12, 2005.
Ramiro and Maria Martinez, pro sese.
Irene Carroll, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency of $2,305
in petitioners’ Federal income tax for 2001.1 The issue for
1All 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.
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