Molina v. Comm'r

JOSE B. MOLINA AND VIRNA N. MOLINA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Molina v. Comm'r

Docket No. 20218-11

United States Tax Court

T.C. Memo 2013-226; 2013 Tax Ct. Memo LEXIS 235; 106 T.C.M. (CCH) 371;

September 23, 2013, Filed

Decision will be entered under Rule 155.

Jose B. Molina, Pro se.

Virna N. Molina, Pro se.

Wendy D. Gardner, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined a deficiency of $155,402 in petitioners' Federal income tax for their 2007 tax year. 1 During trial, respondent conceded that petitioners…