Burton v. Comm'r

ROGER A. BURTON AND COLLEEN C. BURTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Burton v. Comm'r

No. 7001-07

United States Tax Court

T.C. Memo 2009-60; 2009 Tax Ct. Memo LEXIS 60; 97 T.C.M. (CCH) 1309;

March 18, 2009, Filed

Claudia M. Revermann and John R. Koch, for petitioners.

David L. Zoss, for respondent.

Swift, Stephen J.

STEPHEN J. SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined a $ 239,309 deficiency in petitioners' 2000 joint Federal income tax and a $ 47,862 accuracy-related penalty under section 6662(a).

At this time the only issue for…