T.C. Memo. 2001-7 UNITED STATES TAX COURT RICHARD AND JUDITH HAEDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12109-98. Filed January 17, 2001. Richard Haeder, pro se. Blaine C. Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined the following deficiencies, additions to tax, and accuracy-related penalties with respect to petitioners’ Federal income taxes:1 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Monetary amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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