T.C. Memo. 1996-154
UNITED STATES TAX COURT
RONALD NEIL AND MAKBULE ROBINSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14951-94. Filed March 26, 1996.
Ronald Neil Robinson and Makbule Robinson, pro se.
John R. Voeller, for respondent.
MEMORANDUM OPINION
COHEN, Judge: Respondent determined a deficiency of $4,315
in petitioners’ Federal income tax for 1992 and an accuracy-
related penalty pursuant to section 6662(a) of $863. The parties
have settled the issues reflected in the notice of deficiency.
We address here an overpayment issue raised in an amended
petition, to wit, whether petitioners are entitled to exclude
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