T.C. Memo. 2007-42 UNITED STATES TAX COURT MYRON R. STRUCK AND THELMA C. STRUCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7900-05. Filed February 22, 2007. David S. Greenberg, for petitioners. Joseph P. Wilson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies in and penalties on petitioners’ Federal income taxes as follows: Year Deficiency Sec. 6662 Penalty 2001 $27,555 $5,511 2002 6,790 1,358Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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