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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011