Benjamin O. & Linda L. Agbaniyaka - Page 1

                                 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.                           

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Last modified: November 10, 2007