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DUANE D. v. COMMISSIONER

Dkt. No. 14273-05.

93 T.C.M. 1103 (2007)

T.C. Memo. 2007-87

Duane D. & Ina R. Gay v. Commissioner.

United States Tax Court.

April 12, 2007.

Attorney(s) appearing for the Case

Duane D. & Ina R. Gay, pro sese.

Albert B. Kerkhove, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners' Federal income tax (tax):

                             Accuracy-Related Penalty
Year    Deficiency           Under Sec. 6662(a)
2000     $8,223              $1,644.60
2001      3,657                 731.40...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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