William and Cathy A. Bennett - Page 1
T.C. Memo. 2007-355
UNITED STATES TAX COURT
WILLIAM AND CATHY A. BENNETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22010-05. Filed December 3, 2007.
Jeffrey D. Moffatt, for petitioners.
Valerie L. Makarewicz, for respondent.
SWIFT, Judge: Respondent determined a deficiency of $1,620
in petitioner William Bennett’s 2002 self-employment taxes.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times, and
all Rule references are to the Tax Court Rules of Practice and
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Last modified: March 27, 2008