David E. and Rebecca Newman - Page 1
















                                       T.C. Memo. 2000-345                                             


                                     UNITED STATES TAX COURT                                           


                         DAVID E. AND REBECCA NEWMAN, Petitioners v.                                   
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 18599-98.                 Filed November 8, 2000.                         


                  Jeffrey M. Weiss, for petitioners.                                                   
                  Wendy Abkin, for respondent.                                                         


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  GERBER, Judge:  In a notice of deficiency addressed to                               
            petitioners, respondent determined deficiencies in income tax and                          
            penalties as follows:                                                                      
                                                      Penalty                                          
                        Year        Deficiency        Section 6662(a)                                  
                        1991        $92,042           $18,408                                          
                        1992        47,648            9,530                                            







Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011