T.C. Memo. 1999-94
UNITED STATES TAX COURT
THOMAS M. AND DOLORES F. GOMEZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16207-96. Filed March 25, 1999.
Thomas M. Gomez, pro se.
Sandy Hwang, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency in
petitioners' Federal income tax in the amount of $10,299 and an
accuracy-related penalty under section 6662(a)1 in the amount of
$2,060 for the taxable year 1993.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure. All dollar amounts are rounded to the nearest dollar.
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