Edward S. Flume & Martha S. Flume v. Commissioner

T.C. Memo. 2020-80

UNITED STATES TAX COURT EDWARD S. FLUME AND MARTHA S. FLUME, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 31162-14. Filed June 9, 2020. David Rodriguez, for petitioners. Roberta L. Shumway and Sheila R. Pattison, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: By statutory notice of deficiency dated October 1, 2014, respondent determined deficiencies in petitioners’ Federal income tax and -2- [*2] accuracy-related penalties pursuant to section 6662(a)1 for the 2006, 2007, and 2008 taxable years (years at issue) as follows:…