T.C. Memo. 2007-154
UNITED STATES TAX COURT
WILLIAM C. AND DOROTHY M. SMITH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12065-05. Filed June 14, 2007.
John P. Konvalinka and Richard G. Pearce, Jr., for
petitioners.
Travis T. Vance III and Monica D. Armstrong, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes of $8,779, $9,835, and $15,498
and penalties pursuant to section 6662(a) of $1,755.80, $1,967,
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Last modified: November 10, 2007