James Lewis and Lilian E. Hunter, (2000)

United States Tax Court

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James Lewis and Lilian E. Hunter, (2000)

T.C. Memo. 2000-249

UNITED STATES TAX COURT JAMES LEWIS AND LILLIAN E. HUNTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11976-99. Filed August 9, 2000.

James L. Hunter and Lillian E. Hunter, pro sese. Gary M. Slavett, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $10,048 in petitioners' 1996 Federal income tax. The issues for decision are whether petitioners have substa...

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