T.C. Memo. 2007-58
UNITED STATES TAX COURT
PHILIP T. AND MARY ELLEN CHAPLIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9354-05. Filed March 12, 2007.
David R. Andelman and Juliette Galicia Pico, for
petitioners.
Nina P. Ching, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioners’ 2001 Federal income tax of $24,185 and an accuracy-
related penalty under section 6662(a) of $4,837.1 The issues for
1 All section references are to the Internal Revenue Code,
(continued...)
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