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ROBERT E. v. COMMISSIONER

Dkt. No. 16464-04.

91 T.C.M. 1218 (2006)

T.C. Memo. 2006-114

Robert E. and Mary K. Adams v. Commissioner.

United States Tax Court.

June 1, 2006.

Attorney(s) appearing for the Case

Robert E. and Mary K. Adams, pro sese.

Paul K. Voelker and Wesley J. Wong, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge.

This case is before the Court on respondent's motion for summary judgment and to impose a penalty under section 6673.

Respondent determined a deficiency of $10,286 in petitioners' 2001 Federal income tax and a section 6662(a)1 penalty of $2,057.20. The issues for decision are: (1) Whether petitioners are liable for the deficiency determined by respondent; (2) whether petitioners are...

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