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RAND v. COMMISSIONER

Docket No. 2633-11.

141 T.C. 376 (2013)

YITZCHOK D. RAND AND SHULAMIS KLUGMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 18, 2013.

Attorney(s) appearing for the Case

Andrew R. Roberson, Roger J. Jones, and Patty C. Liu, for petitioners.*

Michael T. Shelton and Lauren N. Hood, for respondent.

OPINION

BUCH, Judge:

Respondent determined deficiencies, additions to tax, and penalties with respect to petitioners' joint Federal income tax as follows:

                       Addition to tax     Penalty
   Year   Deficiency   sec. 6651(a)(1)   sec. 6662(a)

   2006     $3,540            $100         $708.00

   2007      3,901             100 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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