Crummey v. Comm'r

BRENT EDWARD CRUMMEY AND CHERYL BATTISTA CRUMMEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Crummey v. Comm'r

Docket No. 15199-14.

United States Tax Court

T.C. Memo 2016-9; 2016 Tax Ct. Memo LEXIS 9;

January 12, 2016, Filed

Decision will be entered for respondent.

Brent Edward Crummey and Cheryl Battista Crummey, Pro sese.

Lewis A. Booth, II, Christina White (student), and Yvette Nunez (student), for respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined additions to tax and penalties in relation to petitioners' Federal income tax…