T.C. Memo. 2006-13 UNITED STATES TAX COURT CHRISTINE KENTON & GREG BRADEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5535-04. Filed January 31, 2006. Edward T. Perry, for petitioners. Catherine G. Chang, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined a deficiency in petitioners’ 2001 Federal income tax and a penalty as follows: Deficiency Sec. 6662(a) Penalty $32,804 $6,561Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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