McCarthy v. Comm'r

DENNIS J. MCCARTHY AND HOLLY W. MCCARTHY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McCarthy v. Comm'r

Docket No. 7352-14

United States Tax Court

T.C. Memo 2015-50; 2015 Tax Ct. Memo LEXIS 73; 109 T.C.M. (CCH) 1232;

March 18, 2015, Filed

Decision will be entered for respondent.

Dennis J. McCarthy and Holly W. McCarthy, pro sese.

Gary R. Shuler, Jr., for respondent.

DAWSON, Judge.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: Respondent determined a deficiency of $1,273 in petitioners' 2011 Federal income tax. The issues for decision are: (1) whether petitioners underreported by $18,467…