Doll v. Comm'r

JOSEPH D. DOLL AND CHARLOTTE J. DOLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Doll v. Comm'r

No. 19292-03

United States Tax Court

T.C. Memo 2005-269; 2005 Tax Ct. Memo LEXIS 272; 90 T.C.M. (CCH) 517;

November 21, 2005, Filed

Joseph D. Doll and Charlotte J. Doll, pro sese.

Patricia A. Komor, for respondent.

Vasquez, Juan F.

JUAN F. VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined a deficiency of $ 47,448 in petitioners' 2001 Federal income tax and a section 6651(a)(1)1 addition to tax of $ 10,812. After a concession, 2 the issues for decision are:…