Carlos Langston & Pamela Langston v. Commissioner

T.C. Memo. 2019-19

UNITED STATES TAX COURT CARLOS LANGSTON AND PAMELA LANGSTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4270-17. Filed March 21, 2019. David J. Looby, for petitioners. William F. Castor and H. Elizabeth H. Downs, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge: Respondent determined deficiencies in petitioners’ Federal income tax and imposed accuracy-related penalties under section 6662(a)1 as follows: 1 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect for the taxable years at…