T.C. Memo. 2007-350 UNITED STATES TAX COURT GEOFF EYLER & AUDREY EYLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18183-05. Filed November 27, 2007. Michael R. Horn, for petitioners. Henry N. Carriger, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined a deficiency of $964 in petitioners’ Federal income tax (tax) for their taxable year 2001. We must decide whether petitioners are entitled for theirPage: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: March 27, 2008