T.C. Memo. 1997-164
UNITED STATES TAX COURT
JOSE M. VIDAURRE AND ANA MARIA VIDAURRE, Petitioners v.
COMMISSIONER OF THE INTERNAL REVENUE, Respondent
Docket No. 881-95. Filed April 1, 1997.
Jose M. Vidaurre and Ana Maria Vidaurre, pro sese.
Ladd C. Brown, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in,
additions to, and penalties on petitioners' 1990 and 1991 Federal
income tax as follows:
Additions to Tax and Penalties
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1990 $132,949 $33,238 $26,590
1991 $154,293 $38,574 30,859
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