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PENN v. COMMISSIONER

Docket No. 8521-99.

82 T.C.M. 723 (2001)

T.C. Memo. 2001-267

Bernard J. Penn and Thelma I. Penn v. Commissioner.

United States Tax Court.

Filed October 4, 2001.

Attorney(s) appearing for the Case

Bernard J. Penn, pro se. John F. Driscoll, for the respondent.

MEMORANDUM OPINION

GALE, Judge:

Respondent determined a Federal income tax deficiency for petitioners' 1996 taxable year in the amount of $6,269 and a section 6662(a)1 accuracy-related penalty of $1,254. After concessions,2 we must decide the following issues:

(1) Whether petitioners failed to include $28,837 of taxable interest income in gross income for 1996. We hold that they did.

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