T.C. Memo. 2008-70
UNITED STATES TAX COURT
KELVIN AND ARLENE JACKSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21526-04. Filed March 19, 2008.
R determined deficiencies in income tax for Ps’
2000 and 2001 taxable years, primarily on account of
disallowed business expense deductions, and determined
that Ps were liable for the sec. 6662, I.R.C.,
accuracy-related penalty for 2000.
Held: Ps failed to substantiate their claimed
deductions and are liable for the deficiencies.
Held, further, Ps are liable for the sec. 6662,
I.R.C., accuracy-related penalty for 2000.
Kelvin and Arlene Jackson, pro sese.
Kelli H. Todd and Gerald Brantley, for respondent.
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Last modified: March 27, 2008