T.C. Memo. 1999-41
UNITED STATES TAX COURT
WILLIAM T. AND KATHRYN A. KEES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8467-95. Filed February 8, 1999.
William T. Kees, pro se.
William Henck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency in the
amount of $39,612 in petitioners’ 1992 Federal income tax, and an
accuracy-related penalty under section 6662(a)1 in the amount of
$7,922. This case was submitted to the Court fully stipulated
1 Unless otherwise noted, 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.
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