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
issue.
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