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