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TAYE-CHANNELL v. COMMISSIONER

Docket No. 4166-04.

91 T.C.M. 662 (2006)

T.C. Memo. 2006-8

Desta Taye-Channell and Bruce C. Channell v. Commissioner.

United States Tax Court.

Filed January 18, 2006.

Attorney(s) appearing for the Case

Scott M. Estill and Stephanie F. Long, for petitioners.

Richard D. D'Estrada, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a deficiency of $1,935 in petitioners' Federal income tax for 2000.

The issues for decision are:

(1) Whether petitioners are entitled to claim a tax credit pursuant to sections 381 and 44 for their subscription to the AdaCom program (program);

(2) whether petitioners are entitled...

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