Phillip M. Welch and Dorothy Ellen Welch - Page 1

                                 T.C. Memo. 1997-120                                   


                               UNITED STATES TAX COURT                                 


                PHILLIP M. WELCH AND DOROTHY ELLEN WELCH, Petitioners                  
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                     

                  Docket No. 26800-92.          Filed March 10, 1997.                  

                  Joseph Granberry Shannonhouse IV, for petitioners.                   
                  Edith Moates, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                         
                  WHALEN, Judge:  Respondent determined the following                  
             tax deficiencies, additions, and penalties with respect to                
             petitioners' joint 1989 income tax and Mr. Welch's separate               
             1990 income tax:                                                          
                                      Additions to Tax and Penalties                   
             Year      Deficiency     Sec. 6651(a)(1)      Sec. 6662(a)                
             1989      $11,196        $3,832               $2,239                      
             1990      13,588               6,407          2,718                       





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