T.C. Memo. 1999-52
UNITED STATES TAX COURT
KENNETH E. AND LOIS M. EDWARDS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 257-98. Filed February 25, 1999.
Kenneth E. and Lois M. Edwards, pro sese.
Jeremy L. McPherson, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent determined a deficiency in
petitioners’ 1993 Federal income tax in the amount of $83,430 and
a penalty under section 6662(a)1 in the amount of $16,686. The
1 Unless otherwise stated, all section references are to the
Internal Revenue Code in effect for the taxable year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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