A. Wayne and Linda D. Doudney - Page 1

                                 T.C. Memo. 2005-267                                  

                               UNITED STATES TAX COURT                                

                    A. WAYNE AND LINDA D. DOUDNEY, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 3548-04, 3549-04.     Filed November 17, 2005.             

               A. Wayne Doudney and Linda D. Doudney, pro sese.                       
               Ronald S. Chun, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  By separate notices of deficiency,                     
          respondent determined the following income tax deficiencies and             
          additions to tax with respect to petitioners’ Federal income                

               1All section references are to the Internal Revenue Code in            
          effect for the taxable years in issue, and all Rule references              

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