ALDRIDGE v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 13742-10.

T.C. Memo. 2024-24

JAMES ELBERT ALDRIDGE, JR. AND SHIRLEY LORRAINE ALDRIDGE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed February 21, 2024.


Attorney(s) appearing for the Case

James Elbert Aldridge, Jr., and Shirley Lorraine Aldridge, pro sese.

Randall L. Eager , Christina L. Holland , and Shaina E. Boatright , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

By notice of deficiency dated March 31, 2010, respondent determined deficiencies in petitioners' federal income tax and fraud penalties pursuant to section 66631 as follows:

Year Deficiency &...

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