Ryan v. Comm'r

RAYMOND H. AND ANA A. RYAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ryan v. Comm'r

Docket No. 11526-09.

United States Tax Court

T.C. Memo 2011-139; 2011 Tax Ct. Memo LEXIS 138; 101 T.C.M. (CCH) 1665;

June 21, 2011, Filed

Ryan v. Dep't of the Air Force, 2007 MSPB LEXIS 1871 (M.S.P.B., Feb. 15, 2007)

Decision will be entered for respondent.

Gerald Brantley and Samuel Eastman, for petitioners.

Jeffrey D. Heiderscheit, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Respondent determined a deficiency of $979 in petitioners' Federal income tax…