T.C. Memo. 2004-140
UNITED STATES TAX COURT
KENNETH W. AND FAYETTA GRAVES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7687-02. Filed June 15, 2004.
Kenneth W. and Fayetta Graves, pro sese.
Jack H. Klinghoffer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Chief Judge: Respondent determined a $24,921
deficiency in petitioners’ 1996 Federal income tax, a $5,818.25
addition to tax under section 6651(a)(1),1 and a $4,865.20
1 Unless otherwise stated, all section references are to the
Internal Revenue Code in effect for the taxable year in issue.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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