United States Tax Court August 31, 2009, No. 22173-07 (Cunningham v. Comm'r)

T.C. Memo. 2009-194

UNITED STATES TAX COURT

RALPH P. & ANGELA CUNNINGHAM, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 22173-07. Filed August 31, 2009.

Ralph P. & Angela Cunningham, pro sese.

Michael Medina, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $11,515

and a late-filing addition to tax of $1,056.