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$557.43, or $8 less than the total interest income of $565.43
shown in that schedule and page one of that return.
On the record before us, we reject respondent’s determina-
tion that petitioners failed to include in income for their
taxable year 2002 $8 of interest income from Washington Savings
Bank.
We have considered all of the parties’ contentions and
arguments that are not discussed herein, and we find them to be
without merit, irrelevant, and/or moot.
To reflect the foregoing and the concessions of respondent,
Decision will be entered under
Rule 155.
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