T.C. Memo. 1998-10
UNITED STATES TAX COURT
LARRY A. AND KATHLEEN T. MONICO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23496-95. Filed January 12, 1998.
Ps claim certain payments received in 1990, 1991,
and 1992 are a return of capital. Held: Ps have
failed to so prove.
Rodger G. Mohagen and Daniel J. Frisk, for petitioners.
Gail K. Gibson, for respondent.
MEMORANDUM OPINION
HALPERN, Judge: By notice of deficiency dated September 21,
1995, respondent determined the following deficiencies in
petitioners' Federal income taxes:
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