Roger F. and Mary A. Duronio - Page 1

                                 T.C. Memo. 2007-90                                   

                               UNITED STATES TAX COURT                                

                     ROGER F. & MARY A. DURONIO, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13719-04.             Filed April 17, 2007.                 

               Roger F. Duronio and Mary A. Duronio, pro sese.                        
               Joseph J. Boylan, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  Respondent determined a $9,483 deficiency               
          (including a $1,990 10-percent additional tax under section                 
          72(t)(1)) in petitioners’ Federal income tax for 2002 and a                 
          $1,897 section 6662(a) accuracy-related penalty.                            
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              

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Last modified: November 10, 2007