Jeffrey C. and Kelly O. Stone - Page 1

                                 T.C. Memo. 1998-314                                  


                               UNITED STATES TAX COURT                                


                    JEFFREY C. AND KELLY O. STONE, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3812-97.                Filed August 31, 1998.              

               Jeffrey C. and Kelly O. Stone, pro se.                                 
               Joan S. Dennett, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               COLVIN, Judge:  This matter is before the Court on                     
          petitioners' motion for summary judgment.  For reasons stated               
          below, we deny petitioners' motion.                                         
               Respondent determined a deficiency in petitioners' Federal             
          income tax for 1994 of $10,959 and an accuracy-related penalty              
          for negligence under section 6662(a) in the amount of $2,192.               







Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011