T.C. Memo. 2005-159
UNITED STATES TAX COURT
KELVIN AND ARLENE JACKSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8446-04. Filed June 29, 2005.
Kelvin and Arlene Jackson, pro se.
Kelli H. Todd, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $808
and a section 6662(a) penalty of $161.60 with respect to
petitioners’ Federal income tax for 2002. After concessions, we
must decide whether petitioners are entitled to additional
itemized deductions or business deductions beyond those conceded
by respondent and whether petitioners are liable for the penalty
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