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BRODMERKLE v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 108-13.

T.C. Memo. 2017-8

LOIS BRODMERKLE AND ROBERT HOWARD BRODMERKLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed January 9, 2017.

Attorney(s) appearing for the Case

Lois Brodmerkle and Robert Howard Brodmerkle, pro se.

Amy B. Ulmer , Janice B. Geier , and Nhi T. Luu , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent issued a notice of deficiency to petitioners determining deficiencies in income tax, additions to tax, and accuracy-related penalties as follows:1

Addition to tax...

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