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HOANG v. COMMISSIONER

Docket No. 4853-04.

91 T.C.M. 899 (2006)

T.C. Memo. 2006-47

Diep N. Hoang v. Commissioner.

United States Tax Court.

Filed March 20, 2006.

Attorney(s) appearing for the Case

W. Michael Thornton (specially recognized), for petitioner.

Francis C. Mucciolo and Lauren B. Epstein, for respondent.

W. Michael Thornton (specially recognized), for petitioner.1

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a $1,361 deficiency in petitioner's 2001 Federal income tax. The issues for decision are: (1) What amount of the $2,301 in interest petitioner received from Bank One, N.A. (Bank One), in 2001 is taxable; and (2) what amount of the IRA distributions totaling $9,788 petitioner received from Janus Capital Group (Janus) in 2001 is taxable.

FINDINGS OF FACT

Some of...

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