Derrick Davidson & Angela Davidson v. Commissioner

T.C. Memo. 2018-38

UNITED STATES TAX COURT DERRICK DAVIDSON AND ANGELA DAVIDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24619-15. Filed April 2, 2018. Derrick Davidson and Angela Davidson, pro sese. G. Chad Barton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency in petitioners’ Federal income tax of $5,544 and a section 6662(a) accuracy-related penalty of -2- [*2] $1,108.80 for tax year 2012.1 The issues for decision are whether petitioners are: (1) entitled to an alimony deduction of $22,176 and (2)…