T.C. Memo. 2003-331 UNITED STATES TAX COURT JOYCE E. & JEROME G. BEERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12113-01. Filed December 3, 2003. Joyce E. and Jerome G. Beery, pro sese. Dennis R. Onnen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined the following deficiencies and penalties with respect to petitioners’ Federal income taxes:1 1All section references are to the Internal Revenue Code in effect for the taxable years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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