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BECKLEY v. COMMISSIONER

Docket No. 4722-06.

130 T.C. 325 (2008)

ALAN BECKLEY AND VIRGINIA JOHNSTON BECKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 30, 2008.

Attorney(s) appearing for the Case

Steven M. Cyr, for petitioners.

Wesley F. McNamara, for respondent.

SWIFT, Judge:

Respondent determined deficiencies in petitioners' joint Federal income taxes and penalties as follows:

                               Penalty
     Year     Deficiency     sec. 6662(a)

     2001     $10,192          $2,038
     2002       7,000           1,400

The issue for decision is whether 50 percent of interest and loan principal that petitioner...

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