T.C. Memo. 2007-123 UNITED STATES TAX COURT WALTER AND SUSAN MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12106-05. Filed May 17, 2007. Brian Isaacson and Duncan Turner (specially recognized), for petitioners. Kirk M. Paxson and Julie Payne, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioners petitioned the Court to redetermine respondent’s determination of a $810,805 deficiency in their 2002 Federal income tax and a $162,161 accuracy-relatedPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007