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GALLOWAY v. COMMISSIONER

Docket No. 8170-14.

149 T.C. 407 (2017)

149 T.C. No. 19

JAMES M. GALLOWAY AND SARAH M. GALLOWAY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 10, 2017.

Attorney(s) appearing for the Case

T. Keith Fogg, Andrew R. Roberson, and Denise M. Mudigere, for petitioners.

Lori A. Amadei, for respondent.

Respondent determined a deficiency of $7,500 in petitioners' 2011 Federal income tax and an accuracy-related penalty for that year of $1,500. The deficiency arises from respondent's disallowance of a $7,500 American Opportunity Credit (AOC) petitioners claimed under section 25A(i)(1)1 on their 2011 Federal...

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