Barry John Sergeant and Christine M. Sergeant - Page 1

                                 T.C. Memo. 1998-265                                  


                               UNITED STATES TAX COURT                                


             BARRY JOHN SERGEANT AND CHRISTINE M. SERGEANT, Petitioners               
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    


               Docket No. 13646-96.                   Filed July 20, 1998.            


               Barry John Sergeant and Christine M. Sergeant, pro sese.               
               Michael P. Breton, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in, and penalty on, petitioners' Federal income                
          taxes:                                                                      
                                        Penalty                                       
               Year           Deficiency           Sec. 6662                          
               1993           $2,852                   --                             
               1994           10,402              $2,080                              





Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011