Extract
J. Kelly and Martha L. Anderson, (2002)
T.C. Memo. 2002-171
UNITED STATES TAX COURT J. KELLY ANDERSON AND MARTHA L. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10760-00. Filed July 19, 2002.Joe K. Gordon, for petitioners. Denise G. Dengler, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioners petitioned the Court to redetermine respondent's determination of a $63,949 deficiency in their 1997 Federal income tax. We must decide whether petitioners' 1997 taxable income should include the $200,000 distribution that J. Kelly Ande...See the full content of this document
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