T.C. Memo. 2007-300
UNITED STATES TAX COURT
BENJAMIN O. & LINDA L. AGBANIYAKA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8340-06. Filed October 2, 2007.
Benjamin O. Agbaniyaka and Linda L. Agbaniyaka, pro sese.
Theresa G. McQueeney, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and accuracy-related penalties under section
6662(a)1 on, petitioners’ Federal income tax (tax):
1All section references are to the Internal Revenue Code
(Code) in effect for the years at issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007