T.C. Memo. 2004-135
UNITED STATES TAX COURT
WILLIAM L. AND MARSHA G. KIDD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7980-03. Filed June 10, 2004.
William L. Kidd and Marsha G. Kidd, pro sese.
Margaret S. Rigg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court to
redetermine a $43,012 deficiency in their 2000 Federal income tax
and an $8,602 accuracy-related penalty under section 6662(a) and
(d) for substantial understatement of income tax.1 Following
1 Unless otherwise noted, section references are to the
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