T.C. Memo. 1999-280
UNITED STATES TAX COURT
RON L. AND GAYLE R. STEVENSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4555-98. Filed August 23, 1999.
Ron L. Stevenson and Gayle R. Stevenson, pro sese.
Armand G. Begun, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioners petitioned the Court to
redetermine respondent's determination of an $8,982 deficiency in
their 1992 Federal income tax, a $2,245 addition to tax under
section 6651(a)(1), and a $1,796 accuracy-related penalty under
section 6662(a).
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