Cox v. Comm'r

RALEIGH COX AND BRENDA J. COX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cox v. Comm'r

No. 11813-03

United States Tax Court

T.C. Memo 2005-288; 2005 Tax Ct. Memo LEXIS 288; 90 T.C.M. (CCH) 599;

December 15, 2005, Filed

Charles A. Crocker, for petitioners.

Susan Greene, for respondent.

Holmes, Mark V.

Mark V. Holmes

MEMORANDUM OPINION

HOLMES, Judge: Tax records are the ancient Egyptians of the modern age -- plagued not by boils, frogs, flies, and lice but by fire, flood, mold, and theft. The cursed tax records in this case belonged to Raleigh Cox, who owned a business that fixed used…