T.C. Memo. 1995-473
UNITED STATES TAX COURT
GENERAL K. HILLIARD AND IDA M. HILLIARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4929-93. Filed October 3, 1995.
Jeffrey A. Berchenko, for petitioners.
James P. Thurston and Bryce A. Kranzthor, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent determined deficiencies in
petitioners' Federal income tax and additions to tax for the
taxable years 1986, 1987, and 1988 as follows:
Additions to Tax
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1) 6653(a)(1)(A) 6653(a)(1)(B) 6661
1986 $38,390 -- $1,920 1 $9,598
1987 37,345 -- 1,867 1 9,336
1988 8,097 $405 -- -- 2,024
1 50 percent of the interest with respect to the portions of
the underpayments which are attributable to negligence.
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