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BLAND-BARCLAY v. COMMISSIONER

Docket No. 1014-00.

83 T.C.M. 1119 (2002)

T.C. Memo. 2002-20

Sarah A. Bland-Barclay and Francis Barclay, Deceased v. Commissioner.

United States Tax Court.

Filed January 22, 2002.

Attorney(s) appearing for the Case

Sarah A. Bland-Barclay, pro se.

Chang Ted Li, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1996 in the amount of $9,356, and an accuracy-related penalty in the amount of $1,854. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.

After a concession by petitioners,1 the remaining issues in this case are: (1) Whether...

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