T.C. Memo. 1999-159
UNITED STATES TAX COURT
PAUL MIFSUD AND MARIA G. MIFSUD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12569-97. Filed May 12, 1999.
B. Gray Gibbs, for petitioners.
Charles A. Baer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following de-
ficiencies in, and fraud penalties under section 66631 on, peti-
tioners' Federal income tax (tax):
1 All section references are to the Internal Revenue Code
in effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011