Westcott v. Comm'r

PERRY B. AND GLADYS M. WESTCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Westcott v. Comm'r

No. 22690-07L

United States Tax Court

T.C. Memo 2010-36; 2010 Tax Ct. Memo LEXIS 35; 99 T.C.M. (CCH) 1150;

February 23, 2010, Filed

Westcott v. Comm'r, T.C. Memo 2006-245, 2006 Tax Ct. Memo LEXIS 248 (T.C., 2006)

Perry B. Westcott and Gladys M. Westcott, Pro se.

Marty J. Dama, for respondent.

Morrison, Richard T.

RICHARD T. MORRISON

MEMORANDUM OPINION

MORRISON, Judge: This case arises from a petition filed by Perry and Gladys Westcott in response to the IRS's "Notice of Determination Concerning…