Yates v. Comm'r

JESSIE G. YATES III AND MELISSA LONG YATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Yates v. Comm'r

Docket No. 3685-11.

United States Tax Court

T.C. Memo 2013-28; 2013 Tax Ct. Memo LEXIS 30; 105 T.C.M. (CCH) 1205;

January 24, 2013, Filed

Decision will be entered under Rule 155.

Jessie G. Yates III and Melissa Long Yates, Pro se.

Olivia H. Rembach, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined a $123,648 deficiency and a $24,729.60 accuracy-related penalty under section 6662(a)1 for petitioners' taxable year 2006.…