T.C. Memo. 1998-387
UNITED STATES TAX COURT
KENNETH & LINDA J. LOGIE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9915-97. Filed October 29, 1998.
Linda J. Logie, pro se.
Rebecca T. Hill, and Marion T. Robus, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined a deficiency of
$14,322 in petitioners' 1994 Federal income tax and a $2,864
accuracy-related penalty under section 6662(a).
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
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