United States Tax Court June 14, 2007, No. 21124-05 (Riley v. Comm'r)

Also known as

United States · · · 14-06-2007

T.C. Memo. 2007-153

UNITED STATES TAX COURT

SEAN M. AND JULIE M. RILEY, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 21124-05. Filed June 14, 2007.

Sean M. and Julie M. Riley, pro sese.

Blaine Holiday, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge: Respondent determined a $3,570 deficiency in

petitioners’ Federal income tax for 2003.

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