Duane D. & Ina R. Gay - Page 1
T.C. Memo. 2007-87
UNITED STATES TAX COURT
DUANE D. & INA R. GAY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14273-05. Filed April 12, 2007.
Duane D. & Ina R. Gay, pro sese.
Albert B. Kerkhove, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and accuracy-related penalties under section
6662(a)1 on, petitioners’ Federal income tax (tax):
1All section references are to the Internal Revenue Code
(Code) in effect for the years at issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007