Gary Dean and Teri Colleen Madden - Page 1

                                 T.C. Memo. 2007-311                                  

                               UNITED STATES TAX COURT                                

                  GARY DEAN AND TERI COLLEEN MADDEN, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23403-05.             Filed October 15, 2007.               

               Gary Dean and Teri Colleen Madden, pro sese.                           
               Hans Famularo, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  Respondent determined a deficiency in                  
          petitioners’ Federal income tax of $1,779 for 2003.  The issue              
          for decision is whether we have jurisdiction to review the                  
          crediting by respondent, pursuant to his authority under section            

Page:  1  2  3  4  5  Next 

Last modified: November 10, 2007