Merkin v. Comm'r

MICHAEL N. AND BARBARA J. MERKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Merkin v. Comm'r

No. 766-06

United States Tax Court

T.C. Memo 2008-146; 2008 Tax Ct. Memo LEXIS 147; 95 T.C.M. (CCH) 1576;

June 5, 2008, Filed

Neil L. Prupis, for petitioners.

Elizabeth S. Martini, for respondent.

Goldberg, Stanley J.

STANLEY J. GOLDBERG

MEMORANDUM FINDINGS OF FACT AND OPINION

GOLDBERG, Special Trial Judge: Respondent determined a deficiency of $ 21,150 in petitioners' Federal income tax for 2003 and an accuracy-related penalty of $ 4,300 under section 6662(a). 1 The issues for decision are…