T.C. Memo. 2007-238 UNITED STATES TAX COURT LEE F. HANEY, SR. AND JEAN C. HANEY, a.k.a. JEANIE HANEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9459-06. Filed August 20, 2007. Kevin D. Watley and B. David Sisson, for petitioners. Ann L. Darnold, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and penalties with regard to petitioners’ Federal income tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007