CHESTER H. v. COMMISSIONER

Dkt. No. 20095-03.

91 T.C.M. 1282 (2006)

T.C. Memo. 2006-128

Chester H. and Michelle R. Rossman v. Commissioner.

United States Tax Court.

June 20, 2006.


Attorney(s) appearing for the Case

Edward G. Marshall, for petitioners.

Paul L. Dixon, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

Respondent's statutory notice of deficiency dated August 21, 2003, determined deficiencies and additions to tax pursuant to section 6651(f)1 (or, alternatively, section 6651(a)(1)) and section 6651(a)(2) with respect to petitioners' Federal income taxes for 1997 through 2000. By stipulation, the parties agreed to the following...

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