T.C. Memo. 2005-256
UNITED STATES TAX COURT
EDWARD W. AND EDITH M. ARNOLD, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 13292-03, 13293-03, Filed October 31, 2005.
1096-04.
Edward W. Arnold and Edith M. Arnold, pro se.
Thomas J. Travers and Kelley A. Blaine, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners’ income tax of $3,038 for 1999, $3,178 for 2000, and
$27,549 for 2001 and accuracy-related penalties under section
1 The cases of the following petitioners are consolidated
for trial, briefing, and opinion: Edward & Edith M. Arnold,
docket No. 13293-03, and Edward & Edith M. Arnold, docket No.
1096-04.
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