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Respondent has established that petitioner received interest
income from: (1) Wachovia Bank of $20 and $12 for taxable years
2000 and 2001, respectively; and (2) Fort Jackson Federal Credit
Union of $93 and $29 for taxable years 2000 and 2001,
respectively.
Petitioner has failed to provide any documentation that
would contradict respondent’s determination. Furthermore,
petitioner has not specifically testified to not receiving the
above-mentioned interest income.
On the basis of the record in this case, we conclude that
petitioner has received interest income of $113 and $41 for
taxable years 2000 and 2001, respectively. Accordingly,
respondent’s determination on this issue is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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