T.C. Memo. 2000-124
UNITED STATES TAX COURT
FATAI O. AND MARY T. KING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4373-99. Filed April 10, 2000.
Fatai O. King, pro se.
John R. Gilbert and Paul J. Sude, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: By notice of deficiency dated December 7,
1998, respondent determined a $12,736 deficiency and a $2,547
section 6662(a) accuracy-related penalty relating to Fatai and
Mary King's 1995 Federal income tax. In an amendment to the
answer, respondent asserted a section 6663(a) fraud penalty. All
Page: 1 2 3 Next
Last modified: May 25, 2011