Peery v. Comm'r

JOSEPH PEERY AND DAWN SHANNON CHAPEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peery v. Comm'r

Docket No. 600-12

United States Tax Court

T.C. Memo 2014-151; 2014 Tax Ct. Memo LEXIS 151; 108 T.C.M. (CCH) 91;

July 29, 2014, Filed

Decision will be entered under Rule 155.

Daniel J. Picard, for petitioners.

Edward Lee Walter, for respondent.

RUWE, Judge.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge: Respondent determined an $18,369 deficiency in petitioners' 2008 Federal income tax and a $3,673.80 accuracy-related penalty under section 6662(a).1 The issues for decision are: (1)…