Steven K. Stoddard and Ellen M. Stoddard - Page 1

Legal Research Home > US Tax Court > 2002 > Steven K. Stoddard and Ellen M. Stoddard - Page 1

          T.C. Memo. 2002-31                                                          


                               UNITED STATES TAX COURT                                


              STEVEN K. STODDARD AND ELLEN M. STODDARD, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1527-99.           Filed January 30, 2002.                  


               Ellen M. Stoddard, pro se.                                             
               Sandra Veliz, for respondent.                                          


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies in, and accuracy-related penalties under section                   
          6662(a)1 on, petitioners’ Federal income tax (tax):                         

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code (Code) in effect for the years at                 
          issue.  Unless otherwise indicated, all Rule references are to              
                                                             (continued...)