T.C. Memo. 1999-184
UNITED STATES TAX COURT
JOHN ALLEN AND GLENNA A. LYLE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18428-97. Filed June 7, 1999.
John Allen Lyle and Glenna A. Lyle, pro sese.
Gerald L. Brantley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by means of a statutory notice
of deficiency, determined a deficiency in petitioners' 1995
income tax of $8,938 and a section 6662(a)1 penalty of $1,788.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year under
consideration, and all Rule references are to this Court's Rules
of Practice and Procedure.
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