Albert M. Graham and Martha A. Graham - Page 1

                                 T.C. Memo. 2005-68                                   


                               UNITED STATES TAX COURT                                


                ALBERT M. GRAHAM AND MARTHA A. GRAHAM, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 587-03.              Filed March 31, 2005.                  

               W. Rod Stern, for petitioners.                                         
               Louis B. Jack and Kevin W. Coy, for respondent.                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioners' Federal income tax and penalties as follows:                   
                                             Penalties                                
          Year      Deficiency        Sec. 6662   Sec. 6663                           
          1995      $79,701        --      $58,241.25                                 
          1998      22,412         $2,187.80    48,376.50                             
          1999      55,578         190.00     1,166.25                                







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