T.C. Memo. 2006-32
UNITED STATES TAX COURT
SEARCY M. FERGUSON, JR., AND ELIZABETH L. FERGUSON, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18229-04. Filed February 27, 2006.
Searcy M. Ferguson, pro se.
Kathryn F. Patterson, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a deficiency in
petitioners’ 2000 Federal income tax of $91,763, a section
6651(a)(1) addition to tax for failure to file of $9,176.30, and
a section 6662 accuracy-related penalty of $18,352.60. Unless
otherwise indicated, all section references are to the Internal
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