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On the record before us, we find that petitioners have
failed to carry their burden of establishing that they did not
have for their taxable year 2002 interest income of $622 from the
U.S. Treasury.
Sale of Certain Stock
Respondent determined that petitioners have for the year at
issue $16 of income from the sale of certain stock of a company
described as “TRAVELERS PROP”. Mr. Kim testified that petition-
ers were unaware of any such income.
On the record before us, we find that petitioners have
failed to carry their burden of establishing that they did not
have for their taxable year 2002 income of $16 from the sale of
certain stock of a company described as “TRAVELERS PROP”.
Interest From Washington Savings Bank
Respondent determined that, although petitioners reported
$521.61 of interest income from Washington Savings Bank in the
2002 Schedule B included as part of petitioners’ 2002 return,
they failed to report for the year at issue $8 of interest income
from that bank. We have found that petitioners showed $565.43 as
the total of the three items of interest income reported in the
2002 Schedule B included as part of petitioners’ 2002 return and
as “Taxable interest” on page one, line 8a, of that return. We
have also found that the correct total of the three items of
interest income reported in the 2002 Schedule B would have been
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