Harold D. and Joan E. Edwards - Page 1
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.
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Last modified: March 27, 2008