T.C. Memo. 2007-168
UNITED STATES TAX COURT
EDWARD W. AND EDITH M. ARNOLD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16573-05. Filed June 27, 2007.
Edward W. and Edith M. Arnold, pro sese.
Kelley A. Blaine, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in, addition to, and penalties on petitioners’
Federal income tax:
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
2002 $31,482 –- $6,296.40
2003 16,996 $2,275.90 3,399.20
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Last modified: November 10, 2007