T.C. Memo. 2006-119
UNITED STATES TAX COURT
WILLIAM C. AND JOSEPHINE HOUCHIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
W.C. HOUCHIN CORPORATION, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 11944-03, 11945-03. Filed June 12, 2006.
H. Cranston Pope, for petitioners.
Stephen R. Takeuchi, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$267,6611 and an accuracy-related penalty under section 6662(a)2
1 All amounts are rounded to the nearest dollar.
2 Unless otherwise indicated, all section references are to
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