T.C. Memo. 2003-256
UNITED STATES TAX COURT
WALTER R. HUFF AND LUCY C. HUFF, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9102-02. Filed August 25, 2003.
Walter R. Huff, pro se.
Jean Song, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court to
redetermine a $29,771 deficiency in their 1997 Federal income
tax, a $4,115 addition thereto under section 6651(a)(1), and a
$4,517 accuracy-related penalty under section 6662(a). We decide
the only issue that petitioners raised in their petition and
discussed in their brief; namely, whether the applicable 3-year
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