Hill v. Comm'r

LAWRENCE EVERETTE HILL AND JESSIE HILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hill v. Comm'r

No. 12118-07

United States Tax Court

T.C. Memo 2009-101; 2009 Tax Ct. Memo LEXIS 101; 97 T.C.M. (CCH) 1521;

May 18, 2009, Filed

Lawrence Everette Hill and Jessie Hill, Pro se.

Noelle C. White, for respondent.

Goeke, Joseph Robert

JOSEPH ROBERT GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined a deficiency of $ 456 in petitioners' 1 2004 Federal income tax. The issue for decision is whether petitioner must recognize cancellation of indebtedness (COI) income…