Crosson v. Comm'r

CATHY M. AND RANDY L. CROSSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Crosson v. Comm'r

No. 10101-01

United States Tax Court

T.C. Memo 2003-170; 2003 Tax Ct. Memo LEXIS 168;

June 10, 2003, Filed

Judgment entered for respondent.

Cathy M. and Randy L. Crosson, pro sese.

Thomas D. Yang, for respondent.

Gerber, Joel

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent determined a $ 13,339 Federal income tax deficiency and a $ 2,667.80 penalty under section 6662(a)1 for petitioners' 1999 taxable year. The issues for our consideration are: (1) Whether petitioners have…