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PACE v. COMMISSIONER

Docket No. 14302-99.

80 T.C.M. 417 (2000)

T.C. Memo. 2000-300

Dean F. and Jocelyne S. Pace v. Commissioner.

United States Tax Court.

Filed September 25, 2000.

Attorney(s) appearing for the Case

Dean F. Pace, pro se. Igor Drabkin, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

Respondent determined a deficiency in petitioners' 1995 Federal income tax in the amount of $6,501. In the notice of deficiency, respondent disallowed a net operating loss (NOL) carryover for 1995 which petitioners have conceded.2 However, petitioners contend that they have fully paid the 1995 Federal income tax liability and are entitled to a refund. The sole issue for decision...

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