T.C. Memo. 2008-5
UNITED STATES TAX COURT
CURTIS G. LOCKETT AND EDNA L. LOCKETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10374-05. Filed January 14, 2008.
Curtis G. Lockett and Edna Lockett, pro sese.
William J. Gregg, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax of $3,049, $32,675, and $2,581
for taxable years 2001, 2002, and 2003, respectively. The issue
for decision is whether respondent correctly determined the
amounts of petitioners’ deductions for these years. Unless
otherwise indicated, all Rule references are to the Tax Court
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Last modified: March 27, 2008