T.C. Memo. 2008-24 UNITED STATES TAX COURT HAROLD D. AND JOAN E. EDWARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24277-05. Filed February 7, 2008. Robert E. Kovacevich, for petitioners. Lisa M. Oshiro and Danae M. Rawson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency of $7,729 in petitioners’ Federal income tax for 2003.1 The issue for decision is whether income Harold D. Edwards (Mr. Edwards) 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended. Amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: March 27, 2008