Victor A. and Marion W. Prieto - Page 1
















                                 T.C. Memo. 2001-266                                  


                               UNITED STATES TAX COURT                                


                   VICTOR A. AND MARION W. PRIETO, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12606-99.               Filed October 4, 2001.              

               Gregg M. Anderson and Richard W. Craigo, for petitioners.              
               Peter C. Rock, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in and penalties on petitioners’ Federal income tax:           
                                                        Penalties                     
               Year           Deficiencies             Sec. 6662(a)                   
               1994           $155,045                 $31,009                        
               1995           152,790                  30,558                         
          All section references are to the Internal Revenue Code in effect           







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