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.
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