Bergquist v. Comm'r

BRADLEY J. BERGQUIST AND ANGELA KENDRICK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bergquist v. Comm'r

Nos. 17530-06, 17535-06, 17537-06, 17541-06, 17545-06, 17549-06

United States Tax Court

131 T.C. 8; 2008 U.S. Tax Ct. LEXIS 20; 131 T.C. No. 2;

July 22, 2008, Filed

Swift, Stephen J.

STEPHEN J. SWIFT

SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties as follows:

Penalty

Petitioner

Year

Deficiency

Sec. 6662

Kendrick

2001

$ 26,668

$ 10,667

2002

25,208

10,083

2003

6,662

2,640

Shangraw

2001

31,464

12,586

2002

23,400

9,360

Robinson

200…