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.
MEMORANDUM OPINION
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
Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: March 27, 2008