Cathy M. and Randy L. Crosson - Page 1

                                 T.C. Memo. 2003-170                                  

                               UNITED STATES TAX COURT                                

                    CATHY M. AND RANDY L. CROSSON, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10101-01.              Filed June 10, 2003.                 

               Cathy M. and Randy L. Crosson, pro sese.                               
               Thomas D. Yang, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Judge:  Respondent determined a $13,339 Federal                
          income tax deficiency and a $2,667.80 penalty under section                 
          6662(a)1 for petitioners’ 1999 taxable year.  The issues for our            
          consideration are:  (1) Whether petitioners have shown their                

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the taxable year at                 

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