T.C. Memo. 2006-75 UNITED STATES TAX COURT JAMES E. JENKINS AND RUTH A. JENKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10295-03. Filed April 17, 2006. Thomas McKinney, Jr., for petitioners.* Martha J. Weber and Nancy Hale, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notice of deficiency dated April 7, 2003, respondent determined deficiencies in and additions to *Following trial and the completion of the briefing process, petitioners filed a Notice of Death of Counsel Thomas McKinney, Jr. As a result, the Court deemed Mr. McKinney withdrawn as petitioners’ counsel.Page: 1 2 3 4 5 6 7 8 9 10 Next
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