T.C. Memo. 1996-533
UNITED STATES TAX COURT
BARRY D. AND SUZANNE B. WHALLEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17230-94. Filed December 2, 1996.
Barry D. Whalley, pro se.
Marion Robus, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in, and
penalties on, petitioners' Federal income tax for taxable years
1991 and 1992 as follows:
Penalty
Year Deficiency Sec. 6662(a)
1991 $12,437 $2,487
1992 13,908 2,782
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