T.C. Memo. 2005-69
UNITED STATES TAX COURT
BILL J. MALONE, JR. AND SARAH J. MALONE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9350-03. Filed April 4, 2005.
Bill J. Malone, Jr., pro se.
Daniel N. Price, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: Respondent determined
deficiencies of $2,153 and $7,491 and section 6662(a) accuracy-
related penalties of $431 and $1,498, with respect to
petitioners’ 1999 and 2000 Federal income taxes, respectively.1
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the taxable years in issue.
Rule references are to the Tax Court Rules of Practice and
Procedure.
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