T.C. Memo. 2005-113
UNITED STATES TAX COURT
ALLEN AND MARY DOXTATOR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1508-03. Filed May 18, 2005.
Allen and Mary Doxtator, pro se.
Mark J. Miller, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined deficiencies in income
taxes and penalties under section 6662(a)1 with respect to
petitioners' 1997, 1999, and 2000 taxable years as follows:
1 Unless otherwise noted, section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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