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LEGG v. COMMISSIONER

Docket No. 594-14.

145 T.C. 344 (2015)

BRETT E. LEGG AND CINDY L. LEGG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 7, 2015.

Attorney(s) appearing for the Case

James R. Walker , for petitioners.

Miles B. Fuller , Debra K. Moe , Edwin A. Herrera , and Matthew A. Houtsma , for respondent.

OPINION

Respondent determined the following deficiencies and penalties with respect to petitioners' Federal income tax liabilities for tax years 2007, 2008, 2009, and 2010:

                          Penalty
  Year   Deficiency   sec. 6662(h)

  2007    $61,625     $24,650
  2008...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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