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BRUNS v. COMMISSIONER OF INTERNAL REVENUE

No. 6881-07.

T.C. Memo. 2009-168

LELAND B. AND BRENDA J. BRUNS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed July 14, 2009.

Attorney(s) appearing for the Case

Kathryn Barnhill, for petitioners.

Catherine S. Tyson, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a $10,695 deficiency in and a $2,139 section 6662(a)1 penalty on petitioners' 2003 Federal income tax. The issues for decision are: (1) Whether petitioners are entitled to deductions claimed; and (2) whether petitioners are liable for the accuracy-related penalty under section 6662(a).

FINDINGS OF FACT

Some of the facts have been stipulated...

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