T.C. Memo. 2007-62 UNITED STATES TAX COURT TIMOTHY R. AND CINDY I. FULLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13007-05. Filed March 19, 2007. Anthony V. Diosdi and Joy E. Gray, for petitioners. Daniel J. Parent, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and penalties with respect to petitioners’ Federal income tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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