T.C. Memo. 1997-59
UNITED STATES TAX COURT
FERNANDO AND MARIA LEONZO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14021-93. Filed February 3, 1997.
Fernando and Maria Leonzo, pro se.
Aretha Jones, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Chief Judge: Respondent determined deficiencies in,
additions to, and a penalty on, petitioners' Federal income taxes
as follows:
Additions to Tax and Penalty
Year Deficiency Sec. 6653(a)(1) Sec. 6661(a) Sec. 6662
1988 $23,444.18 $1,172.21 $5,861.00 ---
1989 4,473.00 --- --- $894.60
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