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KENTON v. COMMISSIONER

Docket No. 5535-04.

91 T.C.M. 679 (2006)

T.C. Memo. 2006-13

Christine Kenton and Greg Braden v. Commissioner.

United States Tax Court.

Filed January 31, 2006.

Attorney(s) appearing for the Case

Edward T. Perry, for petitioners.

Catherine G. Chang, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge.

Respondent determined a deficiency in petitioners' 2001 Federal income tax and a penalty as follows:

       Deficiency        Sec. 6662(a) Penalty

        $32,804                 $6,561

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice...

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