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MARTINEZ v. COMMISSIONER

Docket No. 5130-04.

90 T.C.M. 272 (2005)

T.C. Memo. 2005-213

Ramiro and Maria Martinez v. Commissioner.

United States Tax Court.

September 12, 2005.

Attorney(s) appearing for the Case

Ramiro and Maria Martinez, pro sese.

Irene Carroll, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Respondent determined a deficiency of $2,305 in petitioners' Federal income tax for 2001.1 The issue for decision is whether petitioners received unreported income for 2001.2

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts is incorporated herein by this reference. Petitioners...

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