Paul E. and Jane Anne Gladden Emerson, (2001)

Extract

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Paul E. and Jane Anne Gladden Emerson, (2001)

T.C. Memo. 2001-186

UNITED STATES TAX COURT PAUL E. AND JANE ANNE GLADDEN EMERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10221-99. Filed July 23, 2001.

Paul E. and Jane Anne Gladden Emerson, pro se. Joanne B. Minsky, for respondent.

MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined a deficiency in petitioners' Federal income tax in the amount of $6,046 and a section 6662(a) penalty in the amount of $1,209.20 for the taxable year 1995. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, ...

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