Mary T. King and Fatai O. King - Page 1















                                  T.C. Memo. 2000-13                                    


                                UNITED STATES TAX COURT                                 


                    MARY T. KING AND FATAI O. KING, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       


                  Docket No. 8599-97.            Filed January 12, 2000.                


                  Fatai O. King, pro se.                                                
                  Carol-Lynn E. Moran, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                          

                  WHALEN, Judge:  Respondent determined the following                   
             deficiency in, addition to, and penalty on petitioners'                    
             Federal income tax for 1993:                                               

                                  Penalty and Addition to Tax                           
                  Deficiency      Sec. 6651(a)(1)     Sec. 6662(a)                      
                  $27,313         $2,736              $5,463                            






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