Ancil N. Payne, Jr. & Mary E. K. Payne - Page 1
T.C. Memo. 2008-66
UNITED STATES TAX COURT
ANCIL N. PAYNE, JR. AND MARY E. K. PAYNE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21634-06. Filed March 18, 2008.
Ancil N. Payne, pro se.
Trent D. Usitalo, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency of $5,410
in petitioners’ Federal income tax for 2004.1 The sole issue for
decision is whether petitioners should have included $16,678 of
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure. Amounts
are rounded to the nearest dollar.
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Last modified: March 27, 2008